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Taxation Administration,Ministry of Finance,R.O.C
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中文
2025/2/11
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All
Tax Related Laws & Regulations
Tax Related Directions
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All
Tax Related Laws & Regulations
Tax Related Directions
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All
All-Individual Income Tax Act
Individual Income Tax Act
1.The Regulations Governing the Withholding of Tax on Salaries and Wages
2.Standards of Identifying the Separated Taxpayer and His/Her Spouse Approved to File Their Individual Income Tax Returns and Calculate Their Tax Payable Separately
3.The Scope of Application for Tax Preferences Provided to Foreign Professionals
4.Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual
5.Regulations Governing Scope and Identification of Allowable Deductions of Necessary Expenses from Individual Salary and Wages
6.The amount of basic income of a profit-seeking enterprise or an individual that is exempt from paying income tax in accordance with the Income Basic Tax Act, the deductible amount from the basic income when a profit-seeking enterprise or an individual calculating the basic tax for a profit-seeking enterprise and an individual, and the amount of insurance death payment that is excluded from basic income of an individual.
7.The amounts of exemption, standard deduction, special deduction for employment income, special deduction for the disabled, tax brackets and the fixed exemption of separation income for 2024
8.Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals
9.The amount of basic income of a profit-seeking enterprise or an individual that is exempt from paying income tax in accordance with the Income Basic Tax Act, the deductible amount from the basic income when a profit-seeking enterprise or an individual calculating the basic tax for a profit-seeking enterprise and an individual, and the amount of insurance death payment that is excluded from basic income of an individual.
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