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  • 2022-06-28


2021/07 Taxation Important Measures

Issuance of Decree No. 11004015320 by the MOF on 6 July 2021:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” relating to Article 54 and 55-1 of the “Land Tax Act” have been issued.

Issuance of Decree No. 11004588600 by the MOF and Decree No. 11004604210 by the MOEA on 7 July 2021:
The amendment to the “Regulation of Commodity Tax Reduction/Refund on Newly Purchased Vehicles for Discard or Export of Used Car/Motorcycle” has been issued.

Issuance of Explanatory Decree No. 11004007750 by the MOF on 19 July 2021:
MINISTRY OF FINANCE Order is hereby given, for the abolition of the missive documented as Tai-Tsai-Shui-Tzu No. 09404568200 following the amendment of Paragraph 4 of Article 14 of the Labor Pension Act promulgated on 17 May 2019, which stipulates that persons designated in Subparagraphs 1 to 3 of Paragraph 2 of Article 7 of the aforesaid Act may voluntarily submit pension deposits within six percent of their monthly income from professional practice and the voluntarily paid pension is not included in the tax on the annual income from professional practice (abolition has become effective since 17 May 2019).

Issuance of Decree No. 11004597040 by the MOF on 21 July 2021:
Excluding the provisions of the “Electronic Signatures Act” has been announced.

Issuance of Explanatory Decree No. 11004529190 by the MOF on 27 July 2021: 
When an individual who transacts house and land acquired through gift on or after January 1, 2016 computes income from that transaction in accordance with Paragraph 1, Article 14-4 of the “Income Tax Act”, the land value increment tax and deed tax paid upon receipt of the gift can be deducted from that income.

Issued:Tax Collection Adminisrative Division Release date:2021-08-31 Last updated:2021-08-31