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  • 2022-07-04


2022/03 Taxation Important Measures

Issuance of Decree No. 11104519540 by the MOF on 15 March 2022:
Notice is hereby given that, for stipulating that the aggregate amount excludable from an individual's income for investment in a biotech and pharmaceutical company not listed on the Taiwan Stock Exchange or traded on   the Taipei Exchange in accordance with Article 8 of the “Act for the Development of Biotech and Pharmaceutical Industry” shall be counted towards the amount of basic income of an individual, has been announced.

Issuance of Decree No. 11104521640 by the MOF on 22 March 2022:
The “Regulations for the Announcement and Service of the Notice of Tax Assessment by the Tax Collection Authority” has been issued.

Issuance of Decree No. 11104531820 by the MOF on 22 March 2022:
“The Standard for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2021 Taxable Year” has been issued.

Issuance of Decree No. 1110169898 by the Executive Yuan on 28 March 2022:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 May to 30 June 2022.

Issuance of Decree No. 11004659950 by the MOF on 30 March 2022:
The amendments to “The Guidelines for the Business Tax for Goods Auctioned or Sold Off by Courts, Administrative Enforcement Organizations, and Customs” have been issued and will become effective on 1 July 2022.

Issuance of Explanatory Decree No. 11004659951 by the MOF on 30 March 2022:
An explanation of Article 15 of the “Value-added and Non-value-added Business Tax Act,” which stipulates relevant rules for input tax vouchers for a business entity who obtains goods subject to the business tax auctioned or sold off by a court or other organizations, has been issued and will become effective on 1 July 2022.

Issuance of Explanatory Decree No. 11004029020 by the MOF on 30 March 2022:
Interpretive rule on Article 60 of the “Income Tax Act” regarding the principle of the recognition and the certification documents of goodwill has been issued.

Issued:Tax Collection Adminisrative Division Release date:2022-04-21 Last updated:2022-04-21