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  • 2021-05-11

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2020/07 Taxation Important Measures

1.
Issuance of Decree No. 10904564450 by the MOF on 2 July 2020:
The amendment to Article 8 of the “Directions for Electronic-filing of Amusement Tax Return” has been issued and become effective on 16 September 2020.

2.
Issuance of Explanatory Decree No. 10904597360 by the MOF on 9 July 2020:
An explanation of Articles 14, 24, and 89 of the “Income Tax Act” which stipulates rules regarding the income tax on the refund of the reduction of commodity tax acquired by customers pursuant to the “Commodity Tax Act” has been issued.

3.
Issuance of Explanatory Decree No. 10904601200 by the MOF on 15 July 2020:
An explanation of Articles 14 and 14-4 of the “Income Tax Act” regarding the regulation of income tax on individuals’ transactions of house and land acquired through inheritance has been issued.

4.
Issuance of Decree No. 10904575430 by the MOF on 23 July 2020:
The amendments to Articles 4 and 5 of the “Operation Guidelines for Diversified Services of Uniform Invoice Redemption” have been issued.

5.
Issuance of Explanatory Decree No. 10904510700 by the MOF on 30 July 2020:
An explanation of Article 14 of the “Income Tax Act” regarding the regulation of income tax on individuals receiving income derived from the Outstanding Teacher Award, Outstanding Senior Teacher Award, Model Civil Servant Award, and Civil Service Outstanding Contribution Award has been issued, and will become effective on 1 January 2021.

6.
Issuance of Explanatory Decree No. 10904595840 by the MOF on 31 July 2020:
An explanation of Article 69 of the “Income Tax Act” which stipulates relevant rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2020 has been issued.

Issued:Tax Collection Adminisrative Division Release date:2020-08-24 Last updated:2020-08-24