Taxation
2019-1001
National Taxation Bureau of Southern Area
Is selling and buying uncertified stocks subject to securities transactions tax?
Rate 315
2019-1001
National Taxation Bureau of Southern Area
Is a tobacco or alcohol manufacturer registration and product registration with the National Taxation Bureau required for importing and selling tobacco and alcohol products domestically?
Rate 305
2019-1001
National Taxation Bureau of Southern Area
Is giving land expropriated for public facilities subject to gift tax?
Rate 383
2019-0918
National Taxation Bureau of Taipei
Tax withholder who paid the tax, but failed to fill out the withholding certificate or fill it out correctly, what kind of penalty will be imposed on the tax withholder?
Rate 355
2019-0918
National Taxation Bureau of Taipei
My property has been confiscated by the Chief Executive and auctioned off to repay taxes, and currently still owes 500 thousand dollars, can I apply for the revoke for departure restrictions?
Rate 355
2019-0918
National Taxation Bureau of Taipei
What do “non-resident” and “resident” of the Republic of China mean?
Rate 455
2019-0918
National Taxation Bureau of Taipei
Who is liable for individual income tax?
Rate 394
2019-0820
National Taxation Bureau of Taipei
Concerning houses and lands traded by individuals within the scope of new taxation system, if the taxpayer suffers from a loss from the transaction and therefore fails to declare the House and Land Transactions Income Tax, what kind of penalty will be imposed on the taxpayer?
Rate 441
2019-0820
National Taxation Bureau of Taipei
Where the taxpayer sends the administrative appeal pleading by mail, how shall the appeal period be determined?
Rate 427
2019-0820
National Taxation Bureau of Taipei
Within what scope is securities transaction tax levied ?
Rate 455
2019-0820
National Taxation Bureau of Taipei
When a company or limited partnership applies the R&D expenses investment tax credit according to the Statute for Industrial Innovation, what kind of R&D expenses must be approved specially? What is the application period?
Rate 428
2019-0806
National Taxation Bureau of Taipei
How to file an application for recheck while disagreeing with tax assessment notice or fine？
Rate 324
2019-0806
National Taxation Bureau of Taipei
If a taxpayer fails to apply for a recheck within the statutory period, isthe recheck allowed?
Rate 276
2019-0725
National Taxation Bureau of Taipei
If a company wants to apply the R&D expenses investment tax credit according to the SMEs' ACT, how should the company apply for it?
Rate 299
2019-0725
National Taxation Bureau of Taipei
How do profit-seeking enterprises whose head office is outside the territory of R.O.C., having R.O.C. source income from transactions with enterprises or individuals within the territory of R.O.C. file Profit-Seeking Enterprise Income Tax returns?
Rate 308
2019-0725
National Taxation Bureau of Taipei
Are there any penalties for education, culture, public welfare or charity institution or organization (hereinafter referred to as Institutions or Organizations) and their affiliated organizations that failed to provide or obtain certificates to or from others or to keep certificates required by the law?
Rate 302
2019-0725
National Taxation Bureau of Taipei
How should foreign Corporate Persons apply for tax agents when investing in R.O.C. securities ?
Rate 310
2019-0725
National Taxation Bureau of Taipei
Will an education, culture, public welfare or charity institution or organization (hereinafter referred to as Institutions or Organizations) shall be considered as a domestic profit-seeking enterprise which exempted from income tax when receiving any dividend or surplus earning from another domestic profit-seeking enterprise？
Rate 395
2019-0624
National Taxation Bureau of Taipei
How can the taxpayer appeal against the decision of recheck or decisions not made in a tax assessment notice？
Rate 267
2019-0624
National Taxation Bureau of Taipei
How does a profit-seeking enterprise calculate its profit ratio where the profit-seeking enterprise, applying under the Directions for the Implementation of Expanding the Scope of Document Review Relating to Profit-seeking Enterprise Income Tax Returns, operates in two or more industries?
Rate 191