Business Type Items Company ( Company Limited by Shares/Limited Company ) Branch Office of a Foreign Company Representative Office Permitted activities General trading, sales and manufacturing General trading, domestic sales and manufacturing Legal acts and liaison activities Profit-Seeking Enterprise Income Tax(T) I: Taxable income；T:Tax liability ．If I ≦ NTD120,000, T=0 ．If NTD120,000＜ I ≦ NTD193,548, […]
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Entries by HsinTa
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Success Stories “…Perfectly Fulfilled My Client’s Requirement.” “A listed company in Taiwan came to me needing auditing service for his affiliated company in Hong Kong. I immediately contacted C K Yau & Partners CPA Limited, the TIAG member in Hong Kong, and they provided the company with professional service. We have also had the […]
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives Goods or services sold as specified in Article 7 of this Act Article 7 The business tax rates shall be zero for the sales of goods or services of the following items: 1. Export of goods. 2. Services related to exports or services supplied […]
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives Related Explanation 1. Private institutions participating in major infrastructure projects 1. A private institution participating in a major infrastructure project may be exempted from profit-seeking enterprise income tax for a maximum period of 5 years from the year in which taxable income is […]
Signatories of the multilateral competent authority agreement on automatic exchange of financial account information and intended first information exchange date (Status as of 15 January 2018). JURISDICTION FROM WHICH THE COMPETENT AUTHORITY IS FROM INTENDED FIRST INFORMATION EXCHANGE BY: (ANNEX F TO THE AGREEMENT) 1. ALBANIA September 2018 2. ANDORRA September 2018 3. ANGUILLA September […]
For an individual, only domestic source income is subject to personal income tax, all foreign source income is exempted , whereas, an enterprise is subject to tax on its worldwide income. All income tax paid by any of the branches or agents of an enterprise abroad will be allowed as a credit against its total […]
Based on the principle of "the Rule of Law" and "Doctrine of Taxation by Law", the collection of taxes in Taiwan should be regulated by laws. The tax collection procedures are based on Tax Collection Act for the unification of procedures, and should comply with the Taxpayer Rights Protection Act (which will be implemented on […]