2025-09-24 個人海外所得達100萬元,應申報基本所得額
2025-09-23 營利事業申報受控外國企業當年度盈餘各組成項目如以外幣記帳或繳納,應留意換算新臺幣匯率之規定
2025-09-19 贈與兼具高爾夫球會員證之股票,注意贈與「時價」正確申報財產價值
2025-09-17 營利事業於計算出售免納所得稅之公共設施保留地交易所得時,應依規定分攤相關成本費用 財政部臺北國稅局表示,營利事業105年1月1日以後取得依都市計畫法指定之公共設施保留地,於尚未被徵收前移轉,其交易所得
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