Criminal Law
1.Amendment to Code of Criminal Procedure
On October 17, 2025, the Legislative Yuan passed the amendment to the Code of Criminal Procedure. We summarize below:
(1) To add that in granting the suspension of detention, the court may proactively notify the competent authority to revoke the defendant’s passport and travel documents.
(2) To add that when a public prosecuting affairs official, judicial police officer, or judicial policeman enforces compulsory urine testing through non-invasive means, prior approval from the prosecutor shall be the general rule, while direct enforcement without prior approval shall be exception, and a post-enforcement review procedure is established for such exception.
(3) To add the required contents of the prosecutor’s written approval for compulsory urine testing, the method of execution, and the legal effect of expiration.
(4) To add a remedial procedure against compulsory urine testing conducted directly by a public prosecuting affairs official, judicial police officer, or judicial policeman without a prior approval from the prosecutor.
Reported by: David Tsai /Julia Kuo
Labor
2.Announcement of draft Regulations on Application for and Administration of Work Permits for Foreigners under Article 11 of Recruitment and Employment of Foreign Professionals Act
On 23 October 2025, the Ministry of Labor announced the draft “Regulations on Application for and Administration of Work Permits for Foreigners under Article 11 of Recruitment and Employment of Foreign Professionals ACT.” We summarize below:
(1) To stipulate the positive and negative qualifications, duration of permits, and required documents for foreigners applying for work permits;
(2) To stipulate that applications for work permits shall be submitted online;
(3) To stipulate that applicants shall retain the original application documents for at least five (5) years;
(4) To stipulate that the Ministry of Labor may consult with relevant competent authorities when reviewing and approving applications; and
(5) To stipulate the circumstances under which a work permit shall not be issued, or shall be revoked or abolished.
Reported by: David Tsai / Joe Liao
Tax
3.Ruling Regarding Article 23-2 of Industrial Innovation Statute
On October 17, 2025, the Ministry of Finance announced a ruling regarding Article 23-2 of the Industrial Innovation Statute. Starting from January 1, 2025, where an individual, in accordance with Article 23-2 of the Industrial Innovation Statute, invests in and acquires newly issued shares of a domestic high-risk innovative startup company that has been established for less than five years and approved by the central competent authority, the amount deducted from the individual’s consolidated income for the year in which the three-year shareholding period is completed shall be included in the basic income of that year.
Reported by: Paul Hsu / Julia Kuo
| Editors: Mike Lu (Partner) Stacy Lo (Partner) Jeffrey Liu (Partner) Kang-Shen Liu (Partner) David Tsai (Partner) Angela Lin (Partner) Paul Hsu (Partner) Alex Li (Partner) | Counselors: Echo Yeh Sue Su Jolene Wang (Lexcel Partners IP Firm) |
