2025-12-03 符合限額抵繳遺產稅之多筆公共設施保留地，可於總限額範圍內擇定單筆或數筆抵繳
2025-12-01 營利事業贈送樣品列報廣告費應注意事項
2025-12-01 隨著國際貿易頻繁，越來越多營利事業為利帳務處理方便，選擇以外國貨幣作為功能性貨幣及記帳貨幣。對此，財政部南區國稅局表示，營利事業以外幣作為記帳貨幣者，於辦理營利事業所得稅結算申報時，應依稅捐稽徵機關管
2025-11-21 營利事業申報CFC虧損，應於所得稅結算申報期限內提交CFC財務報表，始能適用CFC前10年核定虧損扣除
2025-12-03 Announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2026
2025-12-03 When calculating the investment income of a CFC for the current year, the profit-seeking enterprise shall not deduct the accumulated losses recorded in the CFC's accounts prior to the implementation o
2025-11-28 Announcement of the basic living expense per person for 2025
2025-11-24 Total value of farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from total amount of gifts for levying the gift tax.
