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  • 2026-04-28

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2026 / 03 Taxation Important Measures

1.
Issuance of Decree No. 11400697720 by the MOF on 2 March 2026:
The amendments to the “Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals” have been issued.

2.
Issuance of Decree No. 11400690240 by the MOF on 4 March 2026:
The “Directions Governing the Calculation of Income From Property Transactions on House for the Taxable Year 2025” has been issued.

3.
Issuance of Decree No. 11504541190 by the MOF on 16 March 2026:
Notice is hereby given, for stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil.

4.
Issuance of Explanatory Decree No. 11404689800 by the MOF on 19 March 2026:
An explanation of the criteria for determining “three or more occurrences of the same violation within a one-year period” pursuant to Subparagraph 1 of Paragraph 1 of Article 24 of the “Standards for the Exemption of Penalties for Misconduct in Taxation Affairs” has been issued.

5.
Issuance of Decree No. 1150003582 by the Executive Yuan on 25 March 2026:
Notice is hereby given, for stipulating that imported soybeans, wheat, and corn are exempted from the business tax from 1 April to 30 September 2026.

6.
Issuance of Decree No. 11404667890 by the MOF on 27 March 2026:
The “Standards for Tax Authorities in Verifying the Revenue of Professional Practitioners for the Taxable Year 2025” has been issued.

7.
Issuance of Decree No. 11404667891 by the MOF on 27 March 2026:
The “Standards for Expenses for Professional Practitioners for the Taxable Year 2025” has been issued.

8.
Issuance of Decree No. 11404667892 by the MOF on 27 March 2026:
The “Standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens, and Nursing Homes for the Taxable Year 2025” has been issued.

 

Issued:Tax Collection Adminisrative Division Release date:2026-04-14 Last updated:2026-04-15