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  • 2021-05-11

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2020/06 Taxation Important Measures

1.
Issuance of Explanatory Decree No. 10804685410 by the MOF on 2 June 2020:
An explanation of Article 8 of the “Value-added and Non-value-added Business Tax Act,” which stipulates relevant rules regarding the taxation or exemption of the business tax for e-magazine reading services provided by business entities, has been issued.

2.
Issuance of Decree No. 10904501720 by the MOF on 3 June 2020:
The amendment to “The Reference Table for Fines and Multiples of Punishments” under the provisions of Article 52 of the Estate and Gift Tax Act has been issued.

3.
Issuance of Explanatory Decree No. 10904575510 by the MOF on 4 June 2020:
An explanation of Article 13 of the “Commodity Tax Act,” which stipulates relevant rules regarding the taxation or exemption of commodity tax for duty-paid vehicles which have been refitted or re-equipped with new bodies or equipment, has been issued.

4.
Issuance of Explanatory Decree No. 10900569550 by the MOF on 4 June 2020:
An explanation of Article 5 of the “House Tax Act”, which stipulates relevant rules that the applicable house tax rates shall be levied on the right-of-use asset according to the usage status of the right holder of the house after verification, has been issued.

5.
Issuance of Decree No. 10904575620 by the MOF on 16 June 2020:
The amendments to Articles 2, 3 of the “Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers” and Articles 2, 3 of the “The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents” have been issued.

6.
Issuance of Explanatory Decree No. 10900539260 by the MOF on 17 June 2020:
An explanation of Article 16 of the “Deed Tax Act,” which stipulates that a house owner who has transferred a house to a self-benefit trust, but then the trustor and trustee agree to terminate the trust. If the trustor has made a contract to sell the house to a third party before the deletion of the trust, and the trustor applied to the land offices for the deletion of the trust and the registration for the house transaction at the same time, the tax collection authorities shall also accept the applications for the overdue tax inquiries and the declaration of deed tax by the trustor, has been issued.

7.
Issuance of Decree No. 10900556910 by the MOF on 22 June 2020:
The amendments to Articles 3, 4 and 5 of the “Directions for Card Issuers of Credit Card and Debit Card Applying on Behalf of Cardholders for Specifying Those Cards of Cash Award Drawn from the Cloud Invoices” have been issued and became effective on 26 July 2020.

8.
Issuance of Decree No. 10900062150 by the MOF on 30 June 2020:
“Operation Directions for Providing One-stop Service for Cross-district Inquiry of the Financial Heritage Information of the Decedent Applicable to the Regional National Taxation Bureaus, Ministry of Finance” has been issued and became effective on 1 July 2020.

Issued:Tax Collection Adminisrative Division Release date:2020-07-30 Last updated:2020-07-30