The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19

This edition summarizes the measures undertaken by the government through taxation policies in the last two weeks due to the outbreak of the corona virus (COVID-19). The DGT and the Tax Court, for instance, has issued circular letters concerning the temporary suspension of face-to-face services for taxpayers. The DGCE has also applied excise exemptions on ethyl alcohol used to produce hand sanitizers. Moreover, tax relaxation will be provided for labor-intensive industries. The DGT, however, will conduct valuation of several types of taxpayers’ transactions and data based on the latest provisions. Furthermore, the provisions regarding HS codes in the motor vehicle industry have also been amended.

Contents

• Temporary Suspension of Trial Proceedings and Other Services by the Tax Court
• Exemption from Ethyl Alcohol Excise for Antiseptic Materials
• DGT’s Valuation of Taxpayers’ Transactions and Data
• The DGT’s Terms of Service in the Response to COVID-19
• Implementing Regulation for Investment Allowance in Labour-intensive Industry
• Changes in Goods Classification and Stipulation of Import Duties for the Means of Transport Industry