Q:
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Taiwan Company sells the goods to the fishing vessels operated by an individual, does it applicable to zero tax rate?
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A:
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Taiwan Company sells the goods to the fishing vessels operated by an individual is applicable to zero tax rate, the duplicate uniform invoices shall note the purchaser fishing license number and the registration number in the "remark section" and the purchaser shall state the words “The goods listed in this invoice is purchased by the company for the use of deep sea fishing vessels” in the receipt 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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Q:
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Taiwan business person sells the mixed packaged rice, does it subject to business tax?
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A:
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Taiwan business person sells the mixed packaged rice, if the content is the rice that exempts of business tax and it does not mix with other rice packages. If it does not change their original properties, and non-processed rice products, they are exempt from business tax.
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Q:
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Multilateral Trade in Taiwan, the invoice issued according to the difference of the letter of credit, does it subject to zero tax rate?
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A:
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Company A accept the order of foreign clients and order goods from Company C, while Company C will order the goods from the third party supplier in a foreign country, and the third party supplier will send the goods to the foreign clients. According to the aforementioned situation, Company A could follow the regulations of the official document No. 7555603 issued by Ministry of Finance on 29 July 1986, issue a uniform invoice according to the difference of the letter of credit, recognized as commission or handling charges income and applicable to zero tax rate in accordance with Article 7, Paragraph No.2 of the Value-added and Non-value-added Business Tax Act. For the Company C, the difference between payment receipt from Company A and payment paid to the third party supplier in a foreign country will recognize as the commission income, the uniform invoice should issue within 3 days from the date of receipt the delivery note from the third party supplier in a foreign country. The proof of the documents with Company A and third party suppliers in a foreign country relating to the orders, should keep carefully for inspection by the competent authority.
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Q:
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Taiwan business person sells the goods for operating use to the Free Trade Zone business person, what is the supporting document required?
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A:
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The business person (seller) from the taxable zone or bonded zone sells the goods, services, machinery, equipment for operating use to the free trade zone is subject to zero tax rate in accordance with the Subparagraph 1-4, Paragraph 1, Article No. 28 of the Act for the Establishment and Management of Free trade zones. Unless inspected by customs that are exporting of goods will exempt of supporting documents, else the uniform invoice shall be issued, and the deduction copy shall provide to the free trade zone business person (purchaser) the actual use shall state at the blank section or back section, the purchaser shall state the words “The goods, services, machinery and equipment listed in this supporting document (invoice) comply with the provisions of Subparagraph 1-4, Paragraph 1, Article No. 28 of the Act for the Establishment and Management of Free trade zones” in the receipt 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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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 B (the purchaser) and order the goods from foreign supplier C, the goods will import under the name of the purchaser B, A should base on the difference received deemed as the commission income or based on the amount received and deemed as the commission income, A shall issue a duplicate uniform invoice to the foreign supplier C.
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