Q:
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Taiwan business person A accept the order from B and order the goods from foreign supplier C. The goods will import under the name of B, how A issue the uniform invoice?
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A:
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Taiwan business person (A) accept the order from the purchaser (B) and order the goods from the foreign supplier (C), the goods will import under the name of the purchaser (B), if the purchaser (B) is the business person is in the bonded zone, and the goods are complying with the provisions of Subparagraph 4 Article No.7 Value-added and Non-value-added Business Tax Act and Subparagraph 2, Article No.7-1 the Enforcement Rules of Value-added and Non-value-added Business Tax Act, the business person (A) should base on the difference received or based on the income received, issue a duplicate uniform invoice with zero tax rate. The purchaser (B) shall state the words “The imported goods comply with the provisions of Subparagraph 4 Article No.7 Value-added and Non-value-added Business Tax Act and Subparagraph 2, Article No.7-1 the Enforcement Rules of Value-added and Non-value-added Business Tax Act.” in the uniform invoice issued, the uniform invoice issued shall stamp the uniform invoice stamp and attach a copy of the imported declaration form issued by customs, and applies for the declaration of zero tax rate.
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Q:
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The business person in the bonded zone accepts the orders of foreign clients to order the bonded zone goods and the business person send the goods to the taxable zone according to the instruction of the purchaser, does it applicable to zero tax rate?
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A:
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The Taiwan bonded zone business person accepts the orders of foreign client to order the bonded zone goods, the business person send the goods to the taxable zone according to the instruction of the purchaser, and receiving the foreign exchange income, the business tax is applicable to zero tax rate.
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Q:
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The feeds that exempt of Taiwan business tax should comply with which provisions?
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A:
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The feeds exempt of business tax in the Subparagraph 19, Paragraph 1, Articles No.8 of the Value-added and Non-value-added Business Tax Act refers to the feeds in the Articles No.3 of the Feed Control Act. It can determine as feeds under one of the situations.
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Completed the registration of manufacture & import licenses of feeds, and the licenses are within the validity period.
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The feeds that meet the National standards (CNS) announced by the MOEA.
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The label contents of the packages or containers proof that it is for users of feeds.
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Other relevant transaction documents that able to prove it is for the user of feeds.
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Cases determined and approved by the Council of Agriculture, Executive Yuan.
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Q:
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Taiwan Schools rent the houses as the dormitories of students, teachers, and staffs, and charge the students, teachers, and staffs the relevant fees, does it subject to business tax?
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A:
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Taiwan Schools rent the houses as the dormitories of students, teachers, and staffs, and the relevant fees are charged to the relevant persons, it is not an investment contractual activity, therefore, it should exempt of business tax in accordance with the Subparagraph 5, Paragraph 1, Articles No.8 of the Value-added and Non-value-added Business Tax Act.
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Q:
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The schools belong to the municipality or county authorities in Taiwan provide the after school care services, does it belong to the taxable scope?
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A:
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The children after school care service classes and center that registered under The Protection of Children and Youth Welfare and Rights Act, should in accordance with The Protection of Children and Youth Welfare and Rights Act to provide the children after school care service, it could exempt of business tax in accordance with the Subparagraph 4, Paragraph 1, Articles No.8 of the Value-added and Non-value-added Business Tax Act.
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