Provisional Income Tax Return Filing for Profit-seeking Enterprise Income Tax Begins on September 1; Online Filing and Payment Software Available for Download Starting from August 15

Holding Period Calculation for Property Acquired Through Successive Inheritances Has Been Expanded

When Choosing to Defer Recognizing FVPL as a CFC’s Earnings, Please Prepare Documents!

Payment of Securities Transaction Tax and Obtaining a Certificate of Consent to Transfer Non-Donated Properties Are Required Prior to Registration of Transaction of Certified Issued Shares of an Unlisted Company Between Relatives Within the Second Degree of Kinship

The Annual Gift Tax Exemption Is Calculated on a Per-Donor Basis, Not on a Per-Recipient Basis.