Business Tax on Cross-Border Electronic Services
Date:2019-01-02
An offshore electronic services business entity shall apply for taxation registration in accordance with the Value-Added and Non-Value-Added Business Tax Act (hereinafter referred to as the VAT Act), which came into force on May 1st, 2017. In the event that an offshore electronic services business entity having no fixed place of business within the territory of the R.O.C. sells services to domestic individual purchasers, the Ministry of Finance (MOF) stipulates that such offshore electronic services business entity shall apply for taxation registration and file/pay VAT by itself or appoint a tax-filing agent to complete these matters if its annual sales amounts derived therefrom exceeds NT $480,000. Reference: Ministry of Finance(MOF)
Back