1.
Issuance of Explanatory Decree No. 10900518720 by the MOF on 1 April 2020:
An explanation of Article 4 and Article 42 of the “Estate and Gift Tax Act” which stipulate rules regarding transfer of title of real estate due to the transformation of any institution that engages in long-term care services into long-term care corporations do not need the applicant to present a gift tax payment certificate has been issued.
2.
Issuance of Explanatory Decree No. 10900514850 by the MOF on 1 April 2020:
An explanation of Article 34 of the “Land Tax Act”, which stipulates the standards for calculating the period of 1 year or 5 years before the land sales has been issued.
3.
Issuance of Explanatory Decree No. 10904519720 by the MOF on 7 April 2020:
An explanation of Paragraph 2 of Article 3 of the “Temporary Act on the Allocation of Fines” regarding the scope to the executing tax auditor has been issued.
4.
Issuance of Decree No. 10904526280 by the MOF on 10 April 2020:
The amendments to Articles of “The Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.
5.
Issuance of Decree No. 10904551750 by the MOF on 13 April 2020:
Notice is hereby given concerning the stipulation to extend the deadline to June 30, 2020 for the filing and paying of 2019 income tax due to the impact of COVID-19.
6.
Issuance of Decree No. 10904551860 by the MOF on 15 April 2020:
“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 2019 Taxable Year” has been issued.
7.
Issuance of Explanatory Decree No. 10900005070 by the MOF on 16 April 2020:
Trading of virtual currencies with the nature of securities which is publicly offered and issued following the regulations set by the Taipei Exchange shall be subject to securities transaction tax.
8.
Issuance of Decree No. 10904558040 by the MOF on 27 April 2020:
Notice is hereby given that checking body temperature and wearing a face mask are obligatory when people enter national and local tax collection agencies in order to prevent the potential spread of COVID-19; people not wearing face masks or with abnormally high body temperatures are not allowed to enter tax collection agencies.
9.
Issuance of Explanatory Decree No. 10804661680 by the MOF on 29 April 2020:
An explanation of Article 17 of the “Income Tax Act” regarding the ward of a taxpayer which stipulates the relevant rule for the special deduction(s) for educational tuition and pre-school children has been issued.
Issuance of Explanatory Decree No. 10900518720 by the MOF on 1 April 2020:
An explanation of Article 4 and Article 42 of the “Estate and Gift Tax Act” which stipulate rules regarding transfer of title of real estate due to the transformation of any institution that engages in long-term care services into long-term care corporations do not need the applicant to present a gift tax payment certificate has been issued.
2.
Issuance of Explanatory Decree No. 10900514850 by the MOF on 1 April 2020:
An explanation of Article 34 of the “Land Tax Act”, which stipulates the standards for calculating the period of 1 year or 5 years before the land sales has been issued.
3.
Issuance of Explanatory Decree No. 10904519720 by the MOF on 7 April 2020:
An explanation of Paragraph 2 of Article 3 of the “Temporary Act on the Allocation of Fines” regarding the scope to the executing tax auditor has been issued.
4.
Issuance of Decree No. 10904526280 by the MOF on 10 April 2020:
The amendments to Articles of “The Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.
5.
Issuance of Decree No. 10904551750 by the MOF on 13 April 2020:
Notice is hereby given concerning the stipulation to extend the deadline to June 30, 2020 for the filing and paying of 2019 income tax due to the impact of COVID-19.
6.
Issuance of Decree No. 10904551860 by the MOF on 15 April 2020:
“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 2019 Taxable Year” has been issued.
7.
Issuance of Explanatory Decree No. 10900005070 by the MOF on 16 April 2020:
Trading of virtual currencies with the nature of securities which is publicly offered and issued following the regulations set by the Taipei Exchange shall be subject to securities transaction tax.
8.
Issuance of Decree No. 10904558040 by the MOF on 27 April 2020:
Notice is hereby given that checking body temperature and wearing a face mask are obligatory when people enter national and local tax collection agencies in order to prevent the potential spread of COVID-19; people not wearing face masks or with abnormally high body temperatures are not allowed to enter tax collection agencies.
9.
Issuance of Explanatory Decree No. 10804661680 by the MOF on 29 April 2020:
An explanation of Article 17 of the “Income Tax Act” regarding the ward of a taxpayer which stipulates the relevant rule for the special deduction(s) for educational tuition and pre-school children has been issued.