Tax Newsletter NOVEMBER 2023
Tax Newsletter Dharmniti Law Office Co., Ltd. Issue No. 148, in November 2023 Tax Law Updates 1. The criteria, procedures, conditions, and duration of an income tax and value-added tax exemption relating to the transfer of digital tokens for investments offered to the public The Notification of the Director-General of the Revenue Department (Issue No. 52) sets out the criteria, procedures, conditions, and duration of an income tax and value-added tax exemption relating to the transfer of digital tokens for investments offered to the public, in compliance with the operation of digital asset businesses law. For more details, please see http://bit.ly/48pYCxn 2. The qualifications, criteria, procedures, and conditions for the registration of tax agents The Revenue Department has issued regulations on the qualifications, criteria, procedures, and conditions for the registration of tax agents. These regulations stipulate the characteristics of […]