2025-10-08 營業人隨貨附贈現金抵用券,於實際抵用時得按折讓後金額開立統一發票
2025-10-08 營利事業取得之保險理賠金,應列報其他收入
2025-10-03 獨資營利事業變更負責人其貨物之移轉應開立統一發票報繳營業稅
2025-10-01 網路賣家注意!如當月銷售貨物(勞務)達營業稅起徵點者,應即辦理稅籍登記 近年網路購物盛行,許多人直接於電商平台或網路社群營業,這種專營網路銷售之賣家,當月銷售額若已達營業稅起徵點者,必須辦理稅籍登記
2025-09-26 If one spouse is an R.O.C. citizen and the other is a foreign resident, where should they file their income tax returns?
2025-09-26 “I am a foreigner. How can I pay my ROC taxes?” Taxpayer Emma asks.
2025-09-23 Estate Dispute Accidentally Exposes Overseas Deposits; Supplementary Declaration Within Filing Period Can Avoid Penalties
2025-09-17 Unrealized Foreign Exchange Gains or Losses Are Exempt from Profit-Seeking Enterprise Income Tax