Taiwan's Ministry of Finance has issued a notice on the 2020 Tax Return requirements for foreign profit-seeking enterprises selling cross-border electronic services, including that returns and payment for 2020 are due by 30 June 2021. --- Foreign profit-seeking enterprises selling cross-border electronic services fail to file Income Tax returns of the taxable year 2020 and make tax payments before the deadline will result in delinquent reporting surcharges. National Taxation Bureau of Taipei (hereinafter referred to as the NTBT) expressed that foreign profit-seeking enterprises having neither permanent establishments nor business agents (hereinafter referred as the Foreign Enterprises), selling cross-border electronic services...