FAQFAQ for the Taiwan Business Tax 20
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The Taiwan business person imports goods and the business tax levied by the customs, the foreign supplier provides the sales returns of imported goods, could the overpaid tax be return?The Taiwan business person receive an incentive bonus according to the distribution contract, if the contract is settled on a periodic basis, how to fill out the certificate form? |
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If the incentive payment received or paid by the business person in accordance with the distribution contract, if the cumulative amount of the purchases or sales is computed over a period such as monthly, quarterly or annually, the business person that receives the incentive bonus could issue a certificate form of sales returns, purchase returns or allowance. In the section of “Invoice issued”, stating the first uniform invoice issued for the initial period. For “Product name” under the section of “Content of stock return or allowance”, stating the words “invoice issued in combination” and stating the starting and ending date, without stating the number of each uniform invoice.
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How to calculate the interest tax rate for the late payment of the tax according to the Taiwan Business Tax? |
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For the late payment of tax, it base on the fixed deposit rate of the postal deposit on January 1 of the year, the interest should calculate on a daily basis, the daily tax rate should calculate according to the basis of 1 year with 365 days.
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What documents should be attached if the Taiwan head office and other fixed business places of business would like to file a consolidated tax return? |
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For the business person that computes tax in general tax computation according to the Paragraph 1, Article 4 of the Value-added and Non-value-added Business Tax Act, the Taiwan head office should attach the application form, attaching 2 sets of the list of the fixed business places of business, stating the company registration number, tax registration number, the name of the business person, the name of the person in charge, the address of the business place and the company registration date. This application could apply at the local tax competent authority and approved by the Ministry of Finance, before the approval of the relevant authority, the company will still need to file the tax return separately.
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How the business person apply for the tax refund or offset the tax paid, if there are sales returns of the business person? |
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Should the Taiwan company issue the invoices for goods that the business person has produced, imported, or purchased to reward the employees or for social engagements? |
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There are two kinds of the situation, on whether the invoices should be issued, for goods that the business person has produced, imported, or purchased to reward employees or for social engagements：
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