- Businesses affected by US tariff policies can apply for a refund of overpaid business tax.
- The Ministry of Finance issued guidelines on June 4, 114, to assist businesses facing operational difficulties due to US tariff policies.
- Eligible businesses can apply for a refund under specific tax law provisions.
- Applicable period is during the impact of US tariff policies.
- Eligible businesses must be operational as of June 4, 114.
- Conditions include receiving support measures due to US tariff policies or experiencing reduced business income.
- Refund limit is up to 300,000 New Taiwan Dollars; any remaining overpaid tax should be offset against future tax liabilities.
- Applications must be submitted with required documents to the local tax office within the specified period.
- Information and application forms are available on the Ministry of Finance website for further consultation.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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