2025-10-13 (four-leaf clover)依所得稅法第25條規定計算所得額者，不得扣除其在臺分支機構之當年度虧損 財政部臺北國稅局表示，總機構在我國境外之營利事業經核准適用所得稅法第25條規定核計所得額者，
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
2025-10-13 Foreign Taxpayers Shall File House and Land Transactions Income Tax Returns by Statutory Deadlines, Regardless of Taxable Income or Loss
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
