Taiwan MOF Clarifies Business Tax Declaration, Payment for Nonresident E-Commerce Companies

The Taiwanese Ministry of Finance Nov. 3 clarified the business tax declaration and payment for nonresident e-commerce companies. The clarification includes that: 1) the business tax is to be reported by domestic business operators and government bodies; 2) the nonresident e-commerce companies which sold electronic labor services to domestic natural persons are liable to declare and pay business tax; 3) a domestic buyer is exempted from paying business tax to the overseas e-commerce business, the labor services it purchases, and, the users who exclusively provide taxable goods or services domestically; 4) the tax payable to be calculated according to the ...