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
2025-09-15 二親等間買賣未上市公司已簽證發行股票,須繳納證券交易稅及取得「非屬贈與財產同意移轉證明書」才可過戶
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
2025-09-16 The period to apply for the application of the Income Tax Agreements has been extended from 5 years to 10 years!
2025-09-09 Threshold of annual sales amount for offshore electronic service suppliers to apply for taxation registration has been adjusted.