Imposed Object and Scope

    Commodities, services manufactured locally or imported, are subjected to Business Tax.

Tax Payers

1. Business owners of commodities or labor.
2. Consignees or the holder of imported commodities.
3. The buyer of foreign businesses, organizations or groups which sell commodities or services and do not have a fixed place of business.

        However, for foreign international logistics businesses, which do not have a fixed office in Taiwan but has a local proxy, the local proxy is subjected to Business Tax.

Regulation (the following Link to Laws & Regulations Databae of The Republic of China(Taiwan))

• Value-added and Non-value-added Business Tax Act
• Enforcement Rules of Value-Added and Non-Value-Added Business Tax Act
• Regulations Governing the Use of Uniform Invoices
• Regulations for the Computation of Business Tax for Dual-Status Business Entities
• Regulations for Assessing Business Tax of Certain Business Entities
• Regulations Governing the Use of Cash Register by Business Entities
• Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
• The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the R.O.C.