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2023/03 Taxation Important Measures

1.
Issuance of Decree No. 11204532410 by the MOF on 2 March 2023:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 April to 30 June 2023.

2.
Issuance of Decree No. 11100726860 by the MOF on 9 March 2023:
The “Directions Governing the Calculation of Income from Property Transactions on house for the Taxable Year 2022” has been issued.

3.
Issuance of Decree No. 11204546660 by the MOF on 23 March 2023:
Excluding the provisions of the “Electronic Signatures Act” has been announced.

4.
Issuance of Decree Yuan-Tai-Tsai-Tze No. 1125004845 by the Executive Yuan on 24 March 2023:
Article 7 of the “Tobacco and Alcohol Tax Act” which was amended and promulgated on 8 February 2023 will become effective on 1 April 2023.

5.
Issuance of Decree No. 11204511170 by the MOF on 24 March 2023:
The amendment to the “Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems” have been issued.

6.
Issuance of Decree No.11204511171 by the MOF on 24 March 2023:
The abolishment and amendment to 6 explanatory decrees in force from 26 March 2023, in line with the amendment to the “Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems”.

7.
Issuance of Decree No. 11204533840 by the MOF on 24 March 2023:
MOF Notice is hereby given, for stipulating that the notice documented as Tai-Tsai-Shui-Tzu No. 10904558040 regarding the announcement “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 the tax collection agencies” ceases to apply from 24, March 2023.

8.
Issuance of Decree No. 11204534290 by the MOF on 25 March 2023:
The amendments to partial articles of the “Regulations for the Collection of Tobacco and Alcohol Tax” have been issued.

9.
Issuance of Decree No. 11204524700 by the MOF on 27 March 2023:
“The Criteria 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 2022 Taxable Year” has been issued.

Issued:Tax Collection Adminisrative Division Release date:2023-04-27 Last updated:2023-05-01