Taiwan Tax Update July-August 2023
Income Tax
- Profit-seeking enterprises impacted by COVID-19 can be exempt from 2023 provisional income tax filing (not applicable to profit-seeking enterprises with 2023 fiscal year starting from July 1, 2023 onwards)
Tax Incentives
- Ministry of Economic Affairs and Ministry of Finance announced sub-regulation under Article 10-2 of Statute for Industrial Innovation on August 7, 2023
- Ministry of Economic Affairs announced sub-regulation under Article 10-2 of Statute for Industrial Innovation regarding industries eligible for “Forward-looking Innovative R&D” on August 14, 2023
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