Business entities should proactively issue uniform invoices and give them to consumers

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The Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance (MOF) stated that in order to maintain tax fairness, the tax authorities dispatch officers from time to time to conduct on-site inspection of uniform-invoice issuance to prevent business entities from failing to issue invoices. Business entities who have been identified by an informant of failing to issue invoices or have records of failing to issue invoices are listed as priority targets for inspection. Business entities who sell goods or services online are also included in the scope of audit.

The branch further stated that in accordance with Article 52 of the Value-Added and Non-Value-Added Business Tax Act, if a business entity is found to have failed to issue uniform invoices, it shall be fined no more than 5 times the amount of the tax evaded. If the business entity is found to have the aforementioned circumstance and has committed such a violation three times within a one-year period, it shall be suspended from business operation. The branch appeals to businesses that, to avoid penalty due to negligence, business entities should proactively issue uniform invoices in accordance with regulations when selling goods or services in physical stores or on online platforms, regardless of whether consumers have asked for uniform invoices.

For any questions related to tax issues, you may call our toll-free number at 0800-000321. We will be glad to serve you. The above information is provided by Ms. Jung-Ju Lin from the Sales Tax Section of Fengyuan Branch.TEL: 04-25291040 ext.330.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ce06d6b020ba45ef89ab362b740d1881