What specific evidence should you provide when reporting online sellers’ tax evasion?
The National Taxation Bureau of Central Area, M.O.F. has been receiving a large number of reports with evidence gathered from the Internet, newspapers, magazines, and other public information sources regarding online sellers who sold goods but had not issued uniform invoices to buyers. Some of those public reports did not contain specific information. The tax authority will notify people that it will not accept cases without specific evidence within a given limited time.
Explaining further, people reporting online sellers’ tax evasion are necessary to submit the following specific evidence for investigation:
i. Basic information about online sellers, for example, the name of the online shopping platform, domain name (or IP address), fan page or fan group, seller's account, name, as well as contact information.
ii. Documents of transaction, for example, purchasing orders, waybills, delivery orders, etc.
iii. Proofs of payment, such as deposit book, check, remittance notes, credit card bill, seller’s bank account number, etc.
The Bureau specifically appeals to the public that once the sales amount by profit-seeking individuals selling goods on online shopping platforms or social networking sites is above NT$80,000 (or NT$40,000 for selling services) per month, he/she/it should immediately apply for taxation registration and pay the business tax. For anyone who fails to file a tax declaration and pay the tax due to negligence or not being familiar with regulations, according to Article 48-1 of the Tax Collection Act, they should voluntarily file a supplementary tax declaration with the tax collection authorities and make supplementary payment covering the tax amount which failed to be declared plus the daily interest to avoid penalty, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax collection authorities of the Ministry of Finance.
For more information, you are welcome to call our toll-free telephone number: 0800-000321. NTBCA will serve you with all sincerity.
(News provided by Ms. Hui-Hsuan Hung, Revenue Officer, Sales Tax Division, NTBCA, M.O.F. TEL: 04-23051111 Ext.7324)
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=14ae2a338662415c880c47d1f2af5f72