:::Skip to main content
Home Site Map FAQs Bilingual Glossary 中文版 RSS

Press Releases (News)

font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Pop-up print setting

List Prices of Taxable Goods or Services Shall Include Business Tax

  National Taxation Bureau of the Southern Area, Ministry of Finance indicated that with the widespread use of smartphones and wireless internet, e-commerce has become more and more commonplace. Regardless of shopping in brick-and-mortar or online stores, the list price shall be inclusive of the business tax. Recently, members of the public have reflected to the Bureau that some customers were required to pay additional 5% business tax when asking online stores for uniform invoices.

  The Bureau stated that in accordance with Paragraph 2, Article 32 of the Value-added and Non-value-added Business Tax Act, the list price set by a business entity for taxable goods or services shall be inclusive of the business tax. It means that the sale price set for goods or services should be identical to the amount paid by the customer. If a business entity fails to include the business tax in the list price that it sets for taxable goods or services under the Article mentioned and is notified to make corrections within a specified time limit but fails to do so, it shall be fined an administrative fine of no less than NT$1,500 and no more than NT$15,000.

  The Bureau recommends business entities to self-examine the price of goods or services on the web page. If they fail to set the correct price inclusive of business tax, or charge customers additional 5% on the price listed for issuing an invoice in private, please correct the pricing and context information of the web page as soon as possible. Not only should a business entity declare and pay the business tax honestly, but also obey the aforementioned law to avoid penalty.

Press Release Contact: 
Ms. Hsu, Fourth Examination Division
TEL: 06-2223111 ext. 8051

Last updated:2021-01-04