虛擬資產及穩定幣交易不課徵營業稅
財政部於 115 年 9 月 3 日發布最新解釋令，明確規定：營業人銷售《虛擬資產服務法》第 3 條第 1 款及第 6 款所定之虛擬資產及穩定幣，非屬營業稅課稅範圍，免徵營業稅。此項規定正式釐清我國虛擬資產交易之營業稅處理原則，並與多數採行加值型營業稅制度國際慣例接軌
Our publications
You will find here brochures, books, CD-ROMs and other documents published by Forvis Mazars.
20 Aug 2026
Forvis Mazars Taiwan technical update - Aug 2026
Forvis Mazars in Taiwan’s [Technical Update – August 2026] contains a number of interesting articles on Audit, Tax, Accounting & Outsourcing services, and Cosec that will be important to your business.
P2P 網路借貸利息扣繳新規
財政部於 115 年 8 月 6 日發布台財稅字第 11504580740 號解釋令，明確規範網路借貸平台（「 P2P 平台」）應辦理利息所得扣繳之責任，以因應近年金融科技及網路借貸業務快速發展所衍生之稅務實務問題。
民法第 1223 條修正
115 年 7 月 28 日三讀通過修正民法第 1223 條，刪除「兄弟姊妹特留分」，調整繼承法在 家族保護與個人自由之間的輕重分配，以重新取得平衡點。
Royalty & Technical Service Tax Exemption
Amendments to the Regulations Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries 修正外國營利事業收取製造業、技術服務業與發電業之權利金及技術服務報酬免納所得稅相關規定
27 Jul 2026
Forvis Mazars in Taiwan technical update - July 26
Forvis Mazars in Taiwan’s [Technical Update – July 2026] contains a number of interesting articles on Audit, Tax, Accounting & Outsourcing services, and Cosec that will be important to your business.
30 Jun 2026
Forvis Mazars in Taiwan technical update - June 26
Forvis Mazars in Taiwan’s [Technical Update – June 2026] contains a number of interesting articles on Audit, Accounting & Outsourcing services, and Cosec that will be important to your business.
26 Jun 2026
AI at scale: report
The fiscal environment of 2026 has brought AI hype to its peak, bringing with it far higher expectations for value-driven delivery. What was once difficult to quantify is now starting to take shape. As organisations have prioritised use cases and learned from early integration efforts, the first credible wave of ROI reports has now emerged, making it impossible for leaders to justify ongoing investment...
Doing business in Asia Pacific 2026
The Asia Pacific region plays an important role as a driver of the global economy. As international businesses seek to expand overseas, the region offers some of the best opportunities for growth. This guide has been prepared to assist those interested in doing business in Asia Pacific. It does not cover the subjects it treats exhaustively, but is intended to answer some of the important broad questions...
外國特定專業人才申請永久居留之一定條件
《 外國專業人才延攬及僱用法 》 最新規定重點 ， 包括外國特定專業人才申請永久居留須達新臺幣 600 萬元國內所得門檻 ， 以及其與日本 J-Skip 制度及台灣攬才政策之關聯 。
Foreign Professionals Employment Act
Updates to the Act for the Recruitment and Employment of Foreign Professionals, including the NT$6 million domestic income threshold for permanent residence applications by foreign special professionals, with reference to Japan’s J-Skip system and Taiwan’s talent attraction policy objectives.
Payroll
You will find insights on various topics by our Forvis Mazars Taiwan Payroll professionals.
22 May 2026
Forvis Mazars in Taiwan technical update - May. 26
Forvis Mazars in Taiwan’s [Technical Update – May 2026] contains a number of interesting articles on Tax, Payroll, Audit, Accounting & Outsourcing services, and Cosec that will be important to your business.
APAC Payroll Essentials 2026
The APAC Payroll Essentials guidebook by Forvis Mazars helps businesses navigate payroll management across the Asia-Pacific region. It offers key insights into local regulations, workplace norms, registrations, visas, contracts, compensation, benefits, social security, taxes, and termination, providing essential tools for effective and compliant payroll operations.
2025年台灣個人綜合所得稅申報重點＋CFC最新提醒
除基本申報注意事項外，今年重點在於CFC受控外國公司制度——即使未分配盈餘，持股達一定比例即須認列所得並計入AMT基本稅額。海外投資者應提前備妥財報與股權文件，建議諮詢專業會計師，避免補稅與罰則風險。
114 年度營利事業所得稅結算申報重點與最新租稅優惠整理
民國114 年度營利事業所得稅結算申報季正式於 5 月展開，政府同步推動多項產業政策與租稅誘因。今年申報制度與可適用之稅務優惠，主要可歸納為三大節稅亮點，並伴隨申報書表的重要修正，企業宜及早盤點、妥善規劃，以免錯失適用權益。
Key Points for the 2025 CIT Return
The corporate income tax filing season for fiscal year 2025 (ROC Year 114) officially commenced in May. In parallel, the government continues to promote various industrial policies and tax incentives. This year’s filing regime and available tax benefits can be broadly summarized into three key tax-saving highlights, together with important revisions to tax return forms. Companies are advised to conduct...
Audit
You will find insights on various topics by our Forvis Mazars Taiwan Audit & Assurance professionals.
27 Apr 2026
Forvis Mazars in Taiwan technical update - Apr. 26
Forvis Mazars in Taiwan’s Technical Update – April 2026 contains a number of interesting articles on Tax, Payroll, Audit, Accounting & Outsourcing services, and Cosec that will be important to your business.
26 Mar 2026
Forvis Mazars in Taiwan technical update - Mar. 26
Forvis Mazars in Taiwan’s Technical Update – March 2026 contains a number of interesting articles on Tax, Payroll, Audit and Cosec that will be important to your business.
Annual reports & transparency reports
You will find here our annual reports and transparency reports.
- Set for growth: 2022/2023 annual report
- Acting now for what’s next: 2021/2022 annual report
- Growing with purpose: 2020/2021 annual report
- A year like no other: Mazars publishes 2019/2020 annual report
- Striking the balance: Mazars publishes its 2018/2019 Annual Report
- Creating Shared Value(s): Mazars publishes its 2017/2018 Annual Report
- Transformation: Mazars Group publishes its 2016-2017 Annual Report
- The modern firm: discerning, knowledge-intensive, agile, sustainable
- Creating Shared Value: Forvis Mazars Group publishes its 2014-2015 Annual Report
- 2013/2014 Group Annual Report: “Breaking New Ground” – Welcome to the 10th edition of the Mazars Group Annual Report
- 2012/2013 Annual Report: “Paving new ways together”
- Discover our 2011-2012 Annual Report, “Driving Progress Together”
- Mazars publishes the 2010-2011 edition of its Annual Report, including global consolidated accounts on the basis of IFRS
- Update of the 2009/2010 annual report following the annual Partners Conference in December 2010
- Second update of the 2008/2009 Annual Report following the merger with the American audit firm Weiser, in March 2010
- Update of the 2008 / 2009 annual report following the annual Partners Conference in December 2009
- Mazars publishes its’ global consolidated accounts: discover the very latest version of their annual report (2008/2009)
- Mazars' Annual Report 2006/2007
- Transparency: Mazars publishes its Annual Report 2007/2008