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- 2025 annual corporate income tax and local income tax return filing deadlines
Under the Corporate Income Tax Law (“CITL”), a company having a fiscal year ended December 31, 2025 should file the 2025 annual corporate income tax return......
- Final ruling on tax deductibility of disability employment levy
On March 12, 2026, the Supreme Court finalized the lower courts’ decisions, ruling that the disability employment levy - paid by companies failing to meet their statutory hiring obligations......
- Performance bonus contributions in retirement pension plans
If performance bonuses are deemed to be compensation for work performed, it is considered part of wages and must be included in the total amount of wage - used as the......
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