Taiwan's Ministry of Finance has issued a notice providing guidance on the tax payment evidence requirements for claiming foreign tax credits, including post-filing corrections and claims for refunds if evidence has not yet been obtained at the time of initially filing a return. --- Note for Profit-seeking enterprises Claiming Foreign Income Tax Credit The National Taxation Bureau of Taipei, Ministry of Finance (hereinafter "the Bureau"), stated that for any profit-seeking enterprise having its head office within the territory of the Republic of China (hereinafter "the R.O.C."), profit-seeking enterprise income tax shall be levied on its total profit-seeking enterprise income derived...