Taiwan Tax Update August 2025
Corporate Income Tax
- Ministry of Finance released tax ruling clarifying profit-seeking enterprises calculating provisional income tax as half of the prior year’s income tax payable should exclude the separately calculated Joint Property Tax
- Ministry of Finance announcement: Angel investors that deduct investment amounts from their individual income tax under the newly amended Industrial Innovation Statute should include the deduction in Alternative Minimum Tax (AMT) calculation
Value-added Tax
- Import VAT collected by Customs can be refunded if there is an excess paid VAT due to factors not attributable to the taxpayer
Taiwan Tax Update Augest 2025
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