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  • 2022-01-20


2021/05 Taxation Important Measures


Issuance of Decree No. 11004563330 by the MOF on 7 May 2021:

An explanation of Article 10 of the “Tax Collection Act” regarding the filing of tax returns and payment of tax period is extended, in response to the epidemic of Coronavirus disease 2019 has been announced.



Issuance of Decree No. 10904681520 by the MOF on 10 May 2021:

The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” related to Article 23 of the “The Specifically Selected Goods and Services Tax Act” have been issued.



Issuance of Decree No. 11004568860 by the MOF on 12 May 2021:

Notice is hereby given concerning the stipulation to extend the deadline to June 30, 2021 for the filing and paying of 2020 income tax due to the impact of COVID-19.



Issuance of Decree No. 11004571100 by the MOF on 18 May 2021:

Notice was given concerning the deadlines for filing and paying the business tax (bimonthly tax return of 1 March to 30 April 2021; monthly tax return of 1 April to 30 April 2021) as well as the commodity tax, the tobacco and alcohol tax, and the specifically selected goods and services tax (monthly tax return of 1 April to 30 April 2021) were all extended from 15 May to 31 May 2021 in response to the COVID-19 epidemic.



Issuance of Decree No. 11004530310 by the MOF on 19 May 2021:
The amendments to Articles 26 and 27 of “The Regulations Governing the Accounting Books and Vouchers of Profit-Seeking Enterprises Managed by the Competent Tax Authorities” have been promulgated.



Issuance of Decree No. 11004573240 by the MOF on 20 May 2021: 
The amendments to Articles 15-1 and 17 of the “Uniform Invoice Award Regulations” have been issued.



Issuance of Decree No. 11004573630 by the MOF on 20 May 2021: 

Notice is hereby given that in the event of overpayment by the prize disbursement institutions due to business entities issuing uniform invoices, the competent authority could require the said business entity to be liable for repayment of the amount of the reward, and became effective on 20 May 2021.



Issuance of Decree No. 11004571810 by the MOF on 24 May 2021:

An explanation of Article 7 of the “House Tax Act,” Article 9 of the “Amusement Tax Act” and Article 13 of the “Vehicle License Tax Act,” which stipulates that local tax authorities shall take the initiative to ratify the house tax during the closure period and the period of business suspension as well as to suspend the imposition of amusement tax and vehicle license tax on entertainment venues, exhibition and sports venues, and schools and educational institutions which are closed in compliance with tougher restrictions in response to a surge in cases of COVID-19 has been issued.



Issuance of Decree Hua-tzung-1 Yi No. 11000048891 by the President on 26 May 2021:

The amendments to partial Articles of the “Commodity Tax Act” have been issued.

Issued:Tax Collection Adminisrative Division Release date:2021-06-25 Last updated:2021-06-25