Q:
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Is that the accessories bought by the Taiwan Company for their self use machinery subject to business tax?
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A:
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The company bought the accessories for the machine of their company, does not count as sales of goods, therefore, these are exempt of business tax.
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Q:
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The Taiwan cooperative operates the business that is consigned by the government, does the business income counted as tax free?
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A:
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The cooperative operates the business consigned by the government and the goods or services sold to their members, are exempted from the business tax.
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Q:
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Zhang San introduced Li Si to import foreign raw materials into Taiwan, receiving the commission income paid by the foreign exporter, does it apply to zero tax rate?
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A:
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Taiwan business person introduces the Taiwan business person to import the foreign raw material into Taiwan, and receiving the commission income, it does not apply to the zero tax rate.
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Q:
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Taiwan business person sells the goods or services to a bonded zone business person for operational use, how to provide the proof of the zero tax rate?
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A:
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Business person sells the goods or services sold to a bonded zone business person for their operational use, proof documents will not need to provide if it is deemed as the exported goods by the customs, else the business person (seller) shall provide the deduction copy of the uniform invoice to the purchaser, written on the blank area or the back of the deduction copy “The goods or services listed in this invoice is the goods or services purchased by the business (factory, warehouse) for operational use are in accordance with the Article No. 7-4 of the Value-added and Non-value-added Business Tax Act and Articles No. 7-1 of the Implementation Rules of the Value-added and Non-value-added Business Tax Act”, and stamped the purchaser unique uniform invoice stamp, as the supporting documents that applicable for zero tax rate.
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Q:
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Taiwan business person sells the goods for the users of deep sea fishing vessels, does it apply to zero tax rate? What are the supporting documents?
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A:
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The sales of goods to the users of deep sea fishing vessels, is applicable to the zero tax rate. For the first transaction, the supporting documents are the Taiwan purchaser attached two copies of the distant water fisheries permit, stated the words “Consistent with the original”, stamped the purchaser company stamp, and provide to the business person (seller) for the proof that the goods are used by the deep sea fishing vessels, and another copy will keep by the purchaser, the copy kept by the purchaser will provide to the competent authority to declare the business tax and for the purposes of future inspection and verification. The business person (seller) shall note the purchaser fishing license number and the registration number in the "remark section" of the triplicate uniform invoice, and the purchaser shall state “The goods listed in this invoice is purchased by the company for the use of deep sea fishing vessels” in the deduction copy of the uniform invoice, and stamp the uniform invoice stamp, as the supporting documents that applicable for zero tax rate.
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