Taiwan's Ministry of Finance recently published a Chinese-language notice on an exemption from the requirement for companies to pay the provisional income tax and file the provisional income tax return in September 2022, which is available for eligible companies affected by the COVID-19 pandemic. The notice includes that a company may be eligible for the exemption if they apply by 30 September 2022 and: the company qualified for certain relief measures in accordance with the Special Regulations on Relief and Revitalization; or the company experienced a significant reduction in operating income due to the impact of the COVID-19 pandemic (e.g.,...