Q：
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Do I need to pay securities transaction tax for buying and selling foreign bonds denominated in foreign currencies that have been publicly offered and issued in Taiwan with the approval of the competent authority?
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A：
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The purchase and sale of foreign bonds denominated in foreign currencies in the territory of the Taiwan approved by the competent authority, in accordance with the provisions of Article 2-1, Item 1 of the Securities Transaction Tax Act, from April 3rd, 2018 to December 31th 2026, the securities transaction tax will be suspended within the abovementioned period.
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Q：
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Securities firms are required to pay securities when transferring securities firms that raise and issue virtual currencies with an amount of less than TWD30 million in accordance with the management measures for securities firms operating their own trading of virtual currencies with a securities nature in the Over-the-Counter Securities Trading Center of the Taiwan Transaction tax?
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A：
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According to the “Administrative Measures for Securities Firms’ Self-Trading of Virtual Currency with a Securities Nature” in the “Taiwan Securities Over-the-Counter Trading Center” to raise and issue virtual currencies with a securities nature with an amount of TWD30 million or less, transfers should be made in accordance with Paragraph 2 of Article 2 of the Securities Transaction Tax Act stipulates that a securities transaction tax of 1/1,000 is levied on other government-approved securities.
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Q：
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Who should report and pay for privately traded securities?
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A：
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If the securities are directly transferred by the holder to the transferee, the representative collector is the transferee, that is, the purchaser collects and pays the securities transaction tax on behalf of the transferee.
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Q：
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Who should report and pay the securities transaction tax when entrusting a securities broker to sell securities?
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A：
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According to the regulations on securities transaction tax, if the securities are sold by securities brokers entrusted by customers, the securities brokers shall be responsible for collecting and paying the securities transaction tax.
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Q：
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Who is responsible for reporting and paying the securities transaction tax if the securities are entrusted to a securities underwriter for public underwriting?
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A：
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According to the Securities Transaction Tax Regulations, if securities are sold by securities underwriters, the securities underwriters will collect and pay securities transaction tax on their behalf.
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