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友善列印
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* 發佈日期
  105-12-15
* 標題
  “VAT on cross-border electronic services”The draft amendment to the VAT Act was passed by the Legislative Yuan on December 9, 2016
* 詳細內容
  In order to respond to the international trend and in order for the government to control tax sources, the draft amendment to the Value-Added and Non-Value-Added Business Tax (hereinafter referred to as VAT) Act was passed by the Legislative Yuan on December 9, 2016. The Act stipulates that foreign suppliers selling cross-border electronic services to domestic individual purchasers shall register for business and pay VAT.

The related contents of the draft amendment are as follows:
1. To add the definitions of taxpayer and business entity selling cross- border electronic services.
2. To add the requirement for a business entity selling cross-border electronic services to apply for taxation registration with the competent tax authority and file a bimonthly VAT return or appoint a tax-filing agent to handle it.
3. To impose a penalty on any tax-filing agent failing to file a VAT return and pay VAT on behalf of the taxpayer.

The Ministry of Finance (MOF) will plan for subsequent enactment or amendment of related regulations and for the establishment of a website for simplified business registration and VAT filing.

Contact:Section Chief Ms. Yeh
Telephone:+866-2-2322-8133
 
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