Taiwan MOF Clarifies Securities Transaction Tax for Privately Traded Unlisted Stocks

Oct. 29, 2021, 5:00 AM UTC

The Taiwanese Ministry of Finance Oct. 26 clarified the application of the securities transaction tax for privately traded unlisted stocks. The clarification includes that the buyer must: 1) apply and collect the tax from the seller on the transaction settlement day; 2) report and pay the tax on the day following the transaction; and 3) report the actual per-share transaction price paid. [Taiwan, Ministry of Finance, 10/26/21]

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