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2020/08 Taxation Important Measures
1.
Issuance of Decree No. 10904611100 by the MOF on 5 August 2020:
The amendment to revise the format and template of “Application Form of Applying and Replacing for the Certificate of Public Bookkeeper” has been issued and become effective on 10 August 2020.

2.
Issuance of Explanatory Decree No. 10900565670 by the MOF on 7 August 2020:
An explanation of Article 11 of the “Commodity Tax Act” which stipulates that the heat pump air conditioner confirmed to be used as a greenhouse heater after the on-site inspection by the National Taxation Bureau in the area where the manufacturer is located or Customs at the port of importation with the competent authority of agriculture shall be exempted from commodity tax.

3.
Issuance of Decree No. 10904606470 by the MOF on 18 August 2020:
The amendments to “The Guidelines for Filing Profit-Seeking Enterprise Income Tax Provisional Returns through Electronic Media” have been issued.

4.
Issuance of Explanatory Decree No. 10900620920 by the MOF on 26 August 2020:
An explanation of Subparagraph 2, Paragraph 3 of Article 12 of the “Commodity Tax Act” which stipulates relevant approval criteria for mobile-shower vehicles used for public health purposes.
5.
Issuance of Decree No. 10900594600 by the MOF on 26 August 2020:
The amendments to Attachment 2 and Attachment 3 of Article 4 of the “Directions for Competent Authorities to Supervise the Printing of Cash Register Uniform Invoices by Business Entities” have been issued and will become effective on 1 January 2021.

6.
Issuance of Decree No. 10900635770 by the MOF on 27 August 2020:
The amendment to Article 2 of the “Operation Directions for Providing One-stop Service for Cross-district Inquiry of the Financial Heritage Information of the Decedent Applicable to the Regional National Taxation Bureaus, Ministry of Finance” has been issued and become effective on 1 September 2020.

7.
Issuance of Explanatory Decree No. 10904528910 by the MOF on 28 August 2020:
An explanation of Article 4-4 of the “Income Tax Act” regarding the regulation of income tax on the transaction of house or land judged as a partition by sale and purchased by the co-owner at auction has been issued.

發布日期:109-09-30 更新日期:109-09-30