Business Entities That Issue Supplemental Uniform Invoices but Fail to File Supplementary Tax Declarations and Make Supplementary Payment Are Not Exempt From Penalty.

Deductions for Losses from Overseas Property Transactions Are Limited to Income from Overseas Property Transactions in the Same Taxable Year

One Special Prize of NT$10 Million, Four Grand Prizes of NT$2 Million and Three Cloud Invoice Exclusive Awards of NT$1 Million were Drawn in the National Taxation Bureau of the Southern Area's Jurisdiction

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