Month: October 2023

 Tax Newsletter Dharmniti Law Office Co., Ltd.   Issue No. 147, in October 2023   Tax Law Updates      1. The criteria and conditions of income tax, value-added tax, specific business tax and stamp duty exemptions for monetary donations made to educational institutions through the e-Donation payment channel      The Notification of the Director-General of the Revenue Department (Issue No. 50) sets out the criteria and conditions applicable to the income tax, value-added tax, specific business tax and stamp duty exemption for monetary donations made to educational institutions through the e-Donation payment channel. This tax exemption under this Notification shall be effective from 1 January 2023 through until 31 December 2024.      For more details, please see https://bitly.ws/Wp38      2. The criteria, procedures, and conditions relating to a corporate income tax exemption on subsidies received from the government to support electric vehicles      The Notification […]