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National Communications Commission has approved the draft amendment of Digital Intermediary Service Act(the “Act”) on June 29th, 2022. The new law governs digital intermediary services who provide Internet connection, caching and data storage services. According to the new law, digital intermediary service providers are obliged to disclose names of representatives and their contact information in Taiwan, and overseas service providers must be represented by a local agent. Furthermore, the service providers shall publish user agreements and shall prepare the annual transparency report, they are as well obligated to offer information on users, based on the order from a court or a competent authority. If it is confirmed that the content is illegal, service providers shall remove the illegal content based on the injunction of a court order. When the illegal content has been taking down, service providers must notify users that their content has been removed or their access to platforms have been restricted. The failure of compliance to the obligations stipulated by the new law, may be fined between TWD 50,000 and TWD 10 million. Source : Taipei Times
The Legislation Yuan has passed the Amendment of Commodity Labeling Act, which will be Valid from May 2023
The Taiwan Legislation Yuan has passed the Amendment of Commodity Labeling Act (“the Amendment”) in May 2022, and the Amendment will be valid from May 2023. According to Taiwan Ministry of Economic Affairs, the purpose of the Amendment is to adapt to the flourishing business of online shopping. Therefore, the Amendment made some major changes as referred to below: 1. In the future, some specific types of goods can be labeled by digital way. 2. Regarding some goods which has been labeled by traditional way, the competent authority will make announcements that those goods do not need to be labeled based on the Commodity Labeling Act. 3. To change goods' information which have been labeled with old information, the Amendment allows that the information change may be published by other way, instead of renewing the label. 4. The Amendment allows that the competent authority may ask the online shopping platform to provide the information about the producer, manufacturer, or importer, if needed. According to the announcement, the Amendment will be valid one year later (May 2023), and the authority will enact the relevant rules to adapt the new law. Source : Ministry of Economic Affairs
Application of House Tax and the Amended Legal Age of Adulthood to 18 in 2023
Due to the amendment of Civil Code, the legal age of adulthood will be 18-year-old, instead of 20-year-old as from January 1st, 2023. This will affect the calculation of total number of houses per household. A household is subject to 1.2% tax rate to calculate the house tax, when the house is used for residential purposes and occupied by the owner, his or her spouse or relatives of direct lineage of the household, and that is not under rental, and when total number of houses is not exceeding 3. If a person is 19 years-old in 2023, and owns a house, the total number of houses will be calculated under his/her household rather than his/ her family, and that has further influence on tax rate of per household. The taxable period of house tax is July 1st to June 30 each year, there should have an overlapping term of effectiveness of Civil code in 2023, which might cause different recognition of taxable term if it is subject to the case. Source : Ministry of Finance Website
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