1. Introduction to Tax on Cross-Border Electronic Services
(1) Basic Introduction to Levying of the Income Tax on Cross-Border Electronic Services by a foreign profit-seeking enterprise (Link to the Website of Taxation Administration, MOF, R.O.C.)
(2) Q&A and A Short Version
① Q&A for Levying Income Tax on Cross-Border Electronic Services (Link to eTax Portal,Ministry of Finance)
② A Short Version for Levying Income Tax on Cross-Border Electronic Services (Link to eTax Portal,Ministry of Finance)
(3) The notice of new regulations in Taiwan on selling cross-border electronic services [PDF]
2. Tax Related Laws & Regulations (Link to Taxation Administration, Ministry of Finance, R.O.C.)
3. Apply for Qualification (including the agent) Registration (Link to eTax Portal,Ministry of Finance)
4. Apply for Account Number and Passsword (Link to eTax Portal,Ministry of Finance)
5. File and Pay Profit-seeking Enterprise Income Tax (Link to eTax Portal,Ministry of Finance)
(1) Description of tax payment
6. Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise (Link to eTax Portal,Ministry of Finance)
7. Download Document and File (Link to eTax Portal,Ministry of Finance)
8. Consultation Window (Link to eTax Portal,Ministry of Finance)
9. Publications
10. Related News
(1) Foreign profit-seeking enterprises selling cross-border electronic services to domestic individuals are required to go online to the 「Tax on Cross-Border Electronic Service」 on website of eTax Portal, Ministry of Finance by themselves or through tax agents to file the income tax returns for the taxable year 2020 and make payments during tax declaration period [PDF]
(2) Foreign profit-seeking enterprises selling cross-border electronic services fail to file Income Tax returns of the taxable year 2020 and make tax payments before the deadline will result in delinquent reporting surcharges.[PDF]
(3) Notice for Filling 2021 Income Tax Returns of Foreign Profit-Seeking Enterprises Selling Cross-Border Electronic Services [PDF]
11.Others
(1) Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income [PDF]
(2) Standard Industrial Classification of the Republic of China & Industry Profit Standard