Taiwan's Ministry of Finance has issued two notices regarding travel restrictions for unpaid taxes that prevent individuals from leaving Taiwan. The first notice provides that travel restrictions may be applied for individuals with unpaid taxes and fines of at least TWD 1 million and for individuals in charge of a company where the company has unpaid taxes and fines of at least TWD 2 million. It further clarifies that even if partial payment is made so that the outstanding amount due is less…