Caishui [2018] No. 164 (“Circular 164”) jointly issued by MOF and SAT on 27 December 2018 clarify the application of tax exempt...

According to a joint Notice issued by the Ministry of Human Resources and Social Security (“MOHRSS”), Ministry of Education and Ministry...

Since February 2016, employers are allowed to file their Work Rules electronically by a newly introduced e-filing, instead of mail or in...