::: 網站導覽sitemap.xmlEnglish常見問答署長信箱雙語詞彙行動版 RSS
財政部賦稅署
*

 
google
GO
進階搜尋
google
進階搜尋
熱門關鍵字:統一發票所得稅房屋稅
*
*
::: 目前瀏覽位置:首頁 > 境外電商 > 常見問答(含新聞稿)
常見問答(含新聞稿)
*
_ 
字級設定: 小 中 大
友善列印
*
* 發佈日期
  105-12-28
* 標題
  “VAT on cross-border electronic services”The amendment to the VAT Act was promulgated by the President on December 28, 2016
* 詳細內容
  In order to respond to the international trend and in order for the government to control tax sources, the amendment to the Value-Added and Non-Value-Added Business Tax (hereinafter referred to as VAT) Act was promulgated by the President on December 28, 2016. The implementation date of the amendment has yet to be prescribed by the Executive Yuan. 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 amendment are as follow:
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
 
*
本署簡介 業務績效 公告訊息 便民服務 公開資訊 友善租稅 境外電商 房地合一 討論區 廉政專區
 
行動版QRCode圖示 ‧ 財 政 部 賦 稅 署: 地址:10066台北市愛國西路2號2樓/ 聯絡電話:(02)2322-8000/傳真:(02)2396-9038
‧ 財政部賦稅署監察組、稽核組: 地址:11002台北市忠孝東路4段547號6、7樓/ 總機:(02)2764-2296
‧ 財政部賦稅署地方稅免稅及限制出境等業務: 地址:54045南投縣南投市虎山路3號4樓/ 總機:(049)2332-121
‧ 服務時間:星期一至星期五 08:30~12:30&13:30~17:30
‧ 版權所有:財政部賦稅署 建議瀏覽解析度1024*768,並符合IE6.0、Firefox及Chrome瀏覽 更新日期:106-12-15
隱私權政策網站安全政策
政府網站資料開放宣告
支援ipv6圖示 我的e政府(另開新視窗)
無障礙標章