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Taiwan Tax Update May 2021

Income Tax

  • Extension of tax filing and payment deadlines due to COVID-19
  • MOF announced draft rule governing exemption from heavy taxation under Joint Property Tax System 2.0 for individuals and profit-seeking enterprises who sell building and land held for less than 5 years due to involuntary factors
  • MOF announced draft amendment to “Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income”

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