According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, starting from January 1, 2023, business entities that engage exclusively or concurrently in internet sales with profit-seeking purpose, and have sales amount reaching the minimum taxation threshold (NT$80,000 for goods and NT$40,000 for services) in the current month, which are required to complete or have completed the taxation registration, shall apply to the tax collection authority for registration of new "domain name and internet address" and "member account", and shall clearly disclose the name of the profit-seeking enterprise and the government uniform invoice number on the internet sales webpage and the related application software in a prominent position. The Internet platform business entity shall be responsible for retaining the necessary transaction records of the members.
The Bureau further clarified the new regulations on the taxation registration rules applicable to internet sales business entities. The methods to conduct internet sales registration are listed as follows by registration situations and registration types：(see the attachment)
※Note：For those who have the sales amount reaching the minimum taxation threshold (NT$80,000 for goods and NT$40,000 for services) in the current month, with the purpose of profit-seeking, taxation registration is required.
The Bureau reminded that business entities engaging in internet sales should disclose their internet sales registration items in accordance with the regulations, and those who fail to do so will be punished in accordance with Article 46 of the Value-added and Non-Value-added Business Tax Act. Internet sales business entities who are required to complete or have already completed taxation registration should pay attention to the deadline and applicable methods for conducting internet sales registration or changing taxation registration in order to avoid being penalized. For tax-related questions, please call the toll-free at 0800-000-321 or contact the nearest branch or office of the National Taxation Bureau.
Contact: Miss Cheng, Revenue Officer of the Forth Examination Division
TEL: 07-7256600 ext.7312