Online Sellers Shall Apply for Taxation Registration When Monthly Sales Amount Reach the Minimum Business Taxable Sales
Minxiong Office, National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “Minxiong Office”) stated that the sellers selling goods or services for profit via online shopping platforms or social networking sites may be temporarily exempted from applying for taxation registration with the National Taxation Bureau when the amount of monthly sales hasn’t yet reached the minimum threshold for business tax (NT$80,000 for sales of goods or NT$40,000 for sales of services). However, if the sales amount reaches the minimum taxation threshold for business tax, the sellers should apply for taxation registration by the end of the following month at the latest.
When applying for taxation registration with the National Taxation Bureau, it is necessary for sellers to register their domain name and IP address, as well as the member account on internet service providers. Online sellers should clearly disclose the Business Administration Number and the name of the business on a conspicuous position on their online sales page.
Minxiong Office would like to issue a reminder that, to avoid penalties, online sellers who fail to apply for taxation registration due to negligence or not being familiar with regulations should, according to Article 48-1 of the Tax Collection Act, voluntarily file a supplementary tax declaration with the tax collection authorities and make supplementary payment, with the daily interest, covering the tax amount which they have failed to declare, 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 or the Ministry of Finance.
For additional information, please feel free to contact us through our toll-free number 0800-000-321. We are at your service.
Press Release Contact: Miss Lu
Head of Sales Tax Section, Minxiong Office
TEL: 05-2062141 ext.300
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e002a9a1a5e6463394de741040cff185