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	<title><![CDATA[News]]></title>
	<link><![CDATA[https://www.ntbsa.gov.tw/English]]></link>
	<description><![CDATA[財政部南區國稅局]]></description>
	<language><![CDATA[en-US]]></language>
	<pubdate>Thu, 14 May 2026 02:44:00 GMT</pubdate>
<item>
	<title><![CDATA[Foreign Residents Are Encouraged to Utilize Income Tax E-Filing]]></title>
	<description><![CDATA[The National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C. before April 30, 2026 , shall file their individual income tax returns from May 1, 2026, to June 1, 2026. This requirement applies to all categories of income derived within the R.O.C., as well as remuneration derived from employers abroad for services rendered within the R.O.C. The Bureau explained that during the filing period, foreign taxpayers can download the Windows offline filing software or use the web-based version via the website of “The e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C.)” (https://tax.nat.gov.tw). Taxpayers may log into the system using the following five methods: 1. An Alien Citizen Natural Person Certificate issued by Ministry of the Interior. 2. A National Health Insurance Card with a registered password. 3. An Electronic Certificate approved by the Ministry of Finance. 4. A Mobile Citizen Digital Certificate. 5. The taxpayer’s ARC ID Number, together with a Passport Number, Residence Number, or Permit Number as shown on the relevant residence or stay documents valid as of January 31, 2026 (income and deduction data can be imported when used with a Inquiry Code and Date of Birth). The Bureau urges foreign taxpayers to take advantage of e-filing to save time, as it is both safe and convenient. For any questions, please contact the toll-free service hotline at 0800-000-321.   Press Release Contact: Ms. Juan Individual Income, Estate And Gift Tax Division TEL: 06-2223111 ext.8065]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=795e7c3a6ffb4aebb97639f4e252f800]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 13 May 2026 00:00:00 GMT</pubDate>

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	<title><![CDATA[Companies expected to enjoy the investment tax credit benefits under Article 10 or Article 10-1 of the Statute for Industrial Innovation should pay attention to the application schedule.]]></title>
	<description><![CDATA[The Southern Area National Taxation Bureau of the Ministry of Finance, stated that in order to encourage companies to invest resources in R&D, transformation, and innovation activities, and to accelerate intelligentization, digitalization, and low-carbonization processes to upgrade industrial structure and international competitiveness, in accordance with Article 10 and Article 10-1 of the Statute for Industrial Innovation, expenditures on research and development activities for innovation and investments in brand-new smart machinery for self-use are eligible for benefits. Expenses for the introduction of fifth-generation mobile communication systems, information and communication security products or services, artificial intelligence products or services, and energy-saving and carbon-reducing new hardware, software technologies, or technical services are all eligible for tax credit benefits, provided they meet the specified requirements. However, companies should pay attention to the application deadlines for each incentive measure. The Bureau explained that if a company wishes to apply for investment tax credits in accordance with the relevant laws and investment tax credit regulations, it should proceed within the following timeframes: 1. For those applicable under Article 10 of the Statute for Industrial Innovation, it should apply from 3 months before the start of the annual profit-making enterprise income tax return filing period to the deadline for filing the return. Taking cases for tax year 2025 as an example, if the annual system is adopted, the original application period was from January 1 to May 31, 2026. However, since May 31 falls on a holiday, the last date of the deadline is postponed to June 1. Please attach relevant regulatory documents (such as the R&D activity recognition application expenditure and the applicable investment tax credit details), and apply for review to the central competent authority. 2. Those applying based on Article 10-1 of the Statute for Industrial Innovation should apply from 4 months before the start of the annual profit-seeking enterprise income tax return filing period to the deadline of the filing period. Taking cases for tax year 2025 as an example, if the annual system is adopted, the original application period was from January 1 to May 31, 2026. However, since May 31 falls on a holiday, the last date of the deadline is postponed to June 1. Please log in to the application system established by the Ministry of Economic Affairs (http://ipd.nat.gov.tw/taxcredit/index.aspx), fill in and upload the required documents in the prescribed format, and complete the online application process. The Bureau further explained that if a company or limited partnership wishes to apply for the aforementioned investment tax credit, in addition to applying for review from the competent authority of the current project, it must also calculate the tax credit amount when filing the annual profit-making enterprise income tax return, fill out the relevant tax exemption details table in accordance with the format specified in the profit-making enterprise income tax return, and submit the required documents to the tax authorities for processing. If the application is not submitted within the above-mentioned deadline and the tax credit forms are not completely filled out, according to the relevant investment tax credit regulations, there will be no remedial measures and the investment tax credit will not be applicable. The Bureau would like to remind companies applying for the investment tax credit benefits under the Industrial Innovation Statute to pay attention to the aforementioned application and declaration regulations, submit an application to the central competent authority within the specified time limit, and fill in the declaration according to the format of the tax return when handling the annual income tax final return, in order to fully enjoy the investment tax credit benefits provided by the government.   Press Release Contact: Mr. Chen Profit-seeking Enterprise Income Tax Division TEL: 06-2223111 ext.8049]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=bc03aa85b7134c8395047a47a095dcce]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 13 May 2026 00:00:00 GMT</pubDate>

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	<title><![CDATA[The Individual Income Tax e-Filing and Tax Payment System Receives Accessibility Conformance Level AA Certification, Enhancing User-Friendliness]]></title>
	<description><![CDATA[Accessibility of government websites is a key component of the government’s policy to advance digital inclusion. The initiative aims to enhance the usability of digital services for digitally disadvantaged groups, including persons with disabilities, and to ensure that all citizens have equal access to digital services. The National Taxation Bureau of the Southern Area, Ministry of Finance (the Bureau), announced that the Individual Income Tax e-Filing and Tax Payment System, accessible via both web and mobile platforms, now incorporates an accessible web-based filing system. The system has successfully passed the review of the Ministry of Digital Affairs and has been awarded Accessibility Conformance Level AA certification. It is scheduled for official launch in May 2026, providing a barrier-free and user-friendly filing environment for visually impaired taxpayers. The Bureau further explains that, prior to this update, the Individual Income Tax e-Filing and Payment System only provided an offline version compatible with assistive technologies, supporting visually impaired taxpayers in completing their filings. To safeguard the right of persons with disabilities to access information, the Ministry of Finance has launched an accessible web-based filing system, compatible with both desktop and mobile devices. Visually impaired taxpayers can therefore use screen reader software, such as NVDA (NonVisual Desktop Access), to access their tax information clearly, as well as complete filings independently and conveniently. The Bureau would like to emphasize that, in the Individual Income Tax e-Filing and Payment System, both offline and web versions incorporate accessibility features to create a barrier-free digital environment. All taxpayers, including persons with disabilities, can operate the system smoothly and access comprehensive tax information, thereby enhancing the reach and usability of tax-filing services.   Press Release Contact: Ms. Huang Collection and Information Management Division TEL: (06)222-3111 ext.8104]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=361384dbe1db4c7f9b6b9929687d1618]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 04 May 2026 01:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Special Deduction for Long-Term Care Raised to NT$180,000 for 2025 Individual Income Tax Filing]]></title>
	<description><![CDATA[The National Taxation Bureau of the Southern Area, Ministry of Finance stated that when filing the 2025 individual income tax in May 2026, the taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced by the Ministry of Health and Welfare, will be eligible for special deduction for long-term care. The deduction amount has been increased from NT$120,000 to NT$180,000 per person per year. The means-tested restrictions remain in effect. Taxpayers meeting any of the following conditions will not be eligible: (i) The taxpayer’s tax rate is equal to or greater than 20%. (ii) The taxpayer chooses to compute the tax on the total amount of dividends and earnings separately from his or her gross income with the single tax rate of 28%. (iii) The taxpayer’s basic income amount is greater than NT$7.5 million. The Bureau explains that taxpayers may claim the special deduction for long-term care when filing individual income tax, if they meet any of the following three qualifications of long-term care special deduction for the person with physical or mental incapacity (the “disabled”), as announced by the Ministry of Health and Welfare: (i) The individual is eligible to hire a foreign worker to engage in live-in care giving work pursuant to Paragraph 1, Article 18 of “Review Standards and Employment Qualifications for Foreign Workers Engaging in Work Specified in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Employment Service Act” (the “Review Standards”). (ii) The disabled has undergone an assessment in accordance with Paragraph 2, Article 8 of the Long-Term Care Services Act, and his or her level of disability has been determined to fall within Long-Term Care Case-Mix System (CMS) level 2 to 8, and is using long-term care services. (iii) The disabled has resided in a residential service institution or group home for at least 90 days during the taxable year. However, the 90-day requirement does not apply if the disabled had already resided for at least 90 days in the previous year and continued residing there until his or her death in the taxable year. The Bureau would like to issue a reminder that, under the relaxed requirements stipulated in Paragraph 3, Article 18 of the “Review Standards,” as amended and promulgated on July 30, 2025 by the Ministry of Labor, care recipients aged 80 or above may apply to hire a foreign national care-worker by submitting the identification documents of the care recipient, without the need of a professional evaluation conducted by a medical institution. However, such a care recipient must still meet any of aforementioned  qualifications of long-term care special deduction for the disabled as announced by the Ministry of Health and Welfare in order to claim the special deduction. The Bureau further explains that, to reduce the burden of preparing supporting documents, National Taxation Bureaus have collected relevant data from the competent authorities. If the special deduction of long-term care is already listed in the inquired or downloaded deduction data during the filing period of individual income tax, the taxpayer is entitled to claim the special deduction without submitting additional supporting documents. For any further questions, please feel free to call the toll-free service hotline at 0800-000-321.   Press Release Contact: Ms. Juan Individual Income, Estate And Gift Tax Division TEL: 06-2223111 ext.8065]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=1b22e6d2c76b41ccb0e80c9995ea7986]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 27 Apr 2026 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[One Special Prize of NT$10 Million, Three Grand Prizes of NT$2 Million, and Two Cloud Invoice Exclusive Awards of NT$1 Million Were Drawn in the National Taxation Bureau of the Southern Area's  Jurisdiction]]></title>
	<description><![CDATA[Following the announcement of uniform invoice prize winning numbers for November to December 2025, the National Taxation Bureau of the Southern Area, Ministry of Finance, stated that business entities registered in the Bureau’s jurisdiction issued six winning uniform invoices, including one special prize of NT$10 million, three grand prizes of NT$2 million, and two cloud invoice exclusive awards of NT$1 million. If you have not checked your uniform invoices, please do as soon as possible. You might be a lucky winner! The Bureau indicated that the winning uniform invoice for the special prize of NT$10 million were issued by Chuan Yang Home & Hardware store in Xinhua Dist., Tainan City. Those for three grand prizes of NT$2 million were issued by Smile Gas Station in Annan Dist., Tainan City; CPC Gas Station in Yongkang Dist., Tainan City; and Family Mart in Nanzhou Township, Pingtung County. Those for the cloud invoice exclusive awards of NT$1 million were issued by Family Mart in Annan Dist., Tainan City and 7-Eleven in Anding Dist., Tainan City. The lucky consumers, who spent only between NT$55 and NT$270, were indeed favored by the God of Wealth. The Bureau would like to remind the winners that they may claim the prize money at designated locations from February 6 to May 5, 2026. If a winning invoice is a cloud invoice stored via mobile barcode, and a remittance account was set up on the E-Invoice Platform before the draw date (excluding the draw day), prize money will be directly remitted into the designated bank account. To support energy saving and carbon reduction, consumers are increasingly using carriers to store cloud invoices. The Bureau encourages the public to use their mobile phones to download the MOF Uniform Invoice Award Redemption App and bind their mobile barcodes to carriers such as EasyCard, iCash, iPASS Card, credit cards, membership cards of various stores, and email invoices for cross-border e-commerce. Cloud invoices stored through the above carriers can later be accessed in the “Invoice Passbook” in the app. Utility bills can also be paid via mobile payment with a linked mobile barcode, and related invoices can likewise be checked through the app. The app automatically checks invoices on each uniform invoice draw date. Winners can claim prizes through the app’s function “Claim Prize” by entering claimant and bank account information, and prize money is directly remitted to the designated account. This service helps prevent missed claims due to lost invoices or oversight, and the public is encouraged to make the most of it.   Press Release Contact: Ms. Pan General Administrative Division TEL: 06-2223111ext.8012  ]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=391348f1f90143a3baccb5a36ad2271d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 05:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Taxpayer Ombudsmen Help to Resolve Tax Disputes]]></title>
	<description><![CDATA[To protect taxpayer rights and enhance public convenience, the National Taxation Bureau of the Sourthern Area (the Bureau), Ministry of Finance, has appointed taxpayer ombudsmen at its headquarters and all subordinate branches and offices. Taxpayers facing tax disputes can seek assistance from a nearby taxpayer ombudsman. Recently, the Bureau handled a case involving the protection of a taxpayer’s rights. Company A was found, after investigation, to have failed to issue uniform invoices in accordance with regulations and to have underreported its sales revenue. In addition to being assessed for back taxes, Company A was also imposed a business tax penalty exceeding NT$100,000. The responsible person of Company A sought assistance from a taxpayer ombudsman, claiming that the business had just started and, upon a friend’s introduction, had imported a batch of frozen food for sale. However, sales were poor, and the unsold expired products could no longer be sold and were therefore discarded. As a result, Company A stated that it was truly unable to afford payment of the penalty. After reviewing the case, the taxpayer ombudsman determined that although the reasons for the penalty assessment and the legal basis were correct, efforts could still be made to find a solution for Company A. Upon carefully analyzing the company’s filing information, the taxpayer ombudsman discovered that not all input tax paid on imports had been declared and deducted. The taxpayer ombudsman therefore suggested that Company A file a supplementary declaration of the input tax as tax credit carried forward and apply to offset the penalty with the carried-forward tax credit. This approach helped reduce the pressure of a cash payment and successfully resolved Company A’s difficulty in paying the penalty. The Bureau noted that since the implementation of taxpayer ombudsmen system, many tax disputes have indeed been resolved through their mediation, earning positive feedback and satisfaction from the public. To further strengthen taxpayer services, the Bureau’s official website features a “Taxpayer Rights Protection Zone,” which provides the names and contact information of taxpayer ombudsmen at various offices for public inquiry by phone or in writing, as well as links for online applications. Through diversified channels, the Bureau facilitates public access to information and services, while its taxpayer ombudsmen remain committed to providing assistance and safeguarding taxpayer rights.            Press Release Contact: Ms. Lin Legal Affairs Division TEL: 06-2223111 ext.8126]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=4534d8b6f54440e1b6d5f6536baff18b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 05:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Foreign Profit-seeking Enterprises Covered under Tax Treaties may be Exempt from Tax on Business Profits!]]></title>
	<description><![CDATA[With the increasing frequency of cross-border online transactions, many profit-seeking enterprises purchase electronic services from foreign profit- seeking enterprises through the internet or other electronic means. In response, National Taxation Bureau of the Southern Area, Ministry of Finance stated that, when profit-seeking enterprises in Taiwan pay such fees, if the income is sourced from the R.O.C., the tax withholders (i.e., the domestic profit-seeking enterprise) should withhold tax according to the Income Tax Act. However, if the country where the foreign profit-seeking enterprise is located has signed a comprehensive tax treaty with Taiwan, it can apply for tax reduction or exemption under that treaty. The Bureau further explained that as of October 31, 2025, Taiwan had signed and entered into comprehensive tax treaties with 35 countries and regions. If a foreign profit-seeking enterprise is established in a country or region that has signed a comprehensive tax treaty with Taiwan, it can apply for an income tax reduction or exemption for its business profits derived from the cross-border sale of electronic services to domestic profit-seeking enterprises. This application should be submitted by the company itself or through an agent, by completing the “Application Form for a Foreign profit-seeking Enterprise Performing Cross-border Sales of Electronic Services to Exempt its Business Profits from Tax under an Agreement for the Avoidance of Double Taxation” and attaching documents such as a certificate of residence issued by the tax authority of the country or region where foreign company is located, a copy of the contract, a power of attorney, and relevant income documentation. The application should be submitted to the National Taxation Bureau in the payer’s location. If the domestic profit-seeking enterprise has already paid taxes according to the withholding tax rates for various types of income before applying for the income tax treaty benefits, the enterprise can apply for a refund of the overpaid taxes from the National Taxation Bureau after obtaining the approval letter for the income tax exemption. The Bureau would like to remind businesses engaging in transactions with overseas e-commerce companies to check whether the country or region where the overseas e-commerce company is located has signed a comprehensive tax treaty with Taiwan, and to apply for the benefits under the tax treaty in a timely manner to reduce their tax burden. Information on relevant tax treaties and application forms can be found and downloaded from the “Income Tax Treaties” section of the Bureau’s website (https://www.ntbsa.gov.tw), or by contacting the Bureau via the toll-free hotline 0800-000-321. The Bureau is dedicated to providing detailed consultation services.     Press Release Contact: Mr. Chang Profit-seeking Enterprise Income Tax Division TEL: 06-2223111 ext.8035  ]]></description>
	<link><![CDATA[https://www.ntbsa.gov.tw/English/singlehtml/1f47a7dbc0514d9196df500573f395a2?cntId=4bc8024b71524658b45139ed25db8c6b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 05:00:00 GMT</pubDate>

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