Foreign shipping companies carrying cargo from Taiwan, they provide services in Taiwan, shall levy the business tax. However, for the international transport industry, if the foreign companies' country having reciprocal treatment or exemption from similar taxes with Taiwan, they qualify for the zero tax rate.

According to the tax regulations, business person gifts the products that produced, imported and purchased, deemed as sales of goods, shall issue the uniform invoice. The gifts together with the goods and services provided, the lottery activity held, and consumers purchase a product with a gift, could be waived from issuing the uniform invoice, however this shall record in the accounting book.

Bonded zone means an export processing zone, a science-based industrial park, an agricultural technology park, or a free trade zone, approved by the government, or a bonded factory, bonded warehouse, or logistics center administered by Customs, or any other specially designated area approved for establishment by the competent authority in charge of the relevant industry and supervised by Customs, it does not considered as imports.

Bonded zone business person means a company inside an export processing zone, a science-based industrial park, an agricultural technology park, or a free trade zone, such zone or park being approved by the government, and also means a bonded factory, bonded warehouse, or logistics center administered by Customs, or an enterprise inside any other specially designated area approved for establishment by the competent authority in charge of the relevant industry and supervised by Customs. The business person sells bonded goods into the taxable area in Taiwan, it considered imported goods. Unless the business person fulfills the requirements in Articles 9 of Value-added and Non-value-added Business Tax Act regarding the exemption of business tax, else the amount of business tax payable on imported goods shall be levied by Customs in accordance with the Articles 41 of Value-added and Non-value-added Business Tax Act.

The trustee manages or disposes of the trust property in accordance with the purpose of the trust. If there are sales of goods or services, they shall subject to tax registration in accordance with the law. The sales amount shall meet the Article 8-1 of the Value-added and Non-value-added Business Tax Act, except exemption of business tax, else the trustee shall issue a uniform invoice and handling for business tax declaration according to the law. As for the trustee, the revenue from the managing or disposing of the trust property shall deliver to the beneficiary owner, for the sales of goods or services that do not belong to the beneficiary owner, they do not need to issue a uniform invoice and exempt from business tax.