Taiwan's Ministry of Finance has issued a notice on the 2021 income tax return filing requirements for foreign enterprises selling cross-border electronic services. Returns are due by 30 June 2022 and may be filed via the eTax Portal, which provides a bilingual (Chinese and English) interface. --- Notice for Filling 2021 Income Tax Returns of Foreign Profit-Seeking Enterprises Selling Cross-Border Electronic Services National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as NTBT) expressed that foreign profit-seeking enterprises having neither permanent establishments nor business agents in the ROC, selling cross-border electronic services (hereinafter referred to as the foreign...