Q:
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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?
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A:
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The business person imports goods and the business tax levied by the customs, since the foreign supplier provides the sales returns of imported goods is not handled according to the correction importation procedure, as a result that the business tax levied by the customs on the imported goods are greater than the output tax amount, therefore, the overpaid tax could be apply for refund in accordance with the Subsection No.2, Articles No.39 of the Value-added and Non-value-added Business Tax Act.
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Q:
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The unused imported goods in Taiwan exporting out of Taiwan without go through the importation procedure, how to handle the refund of business tax?
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A:
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The business person import goods, after completing the payment of various import tax, the unused imported goods is returned originally and not re-import again. For the goods returned, the company could apply for the returned of business tax levied by the customs by referring to Section 14, Part 3 of the customs tax collection operation manual. For the goods that would like to apply for tax refund after imported, the company could apply within 3 months after imported and before re-export, the company will need to provide relevant supporting documents, to prove the truth. The aforementioned importing goods such as machinery equipment, could apply for tax refund after equipment installed within 3 months and before re-export.
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For the imported goods that being used partially, if there are found that the quality is not inconsistent, the unused product could be returned with the reason the defective quality of products. The returned goods should comply with the conditions of unused products in Section 14, Part 3 of the customs tax collection operation manual.
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Q:
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The Taiwan branch office apply for the taxation registration, who will be the person in charge?
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A:
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For a fixed place of business with a head office, the person in charge shall be the same as for the head office, provided that another person may be the person in charge when authorized by the head office.
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Q:
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The Taiwan Company moved to a new address, should they handle the registration change to the authority that moving out or moving in?
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A:
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In the case of a change of address, the Taiwan Company shall attach the relevant supporting documents and apply the registration change at the competent authority within 15 days and the taxation registration change shall apply at the competent tax authority of the new address.
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Q:
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If the Taiwan Company would like to handle the registration change of the company, should go through the procedure of company registration change first or the taxation registration change?
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A:
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The Taiwan Company could go through the taxation registration change within 15 days, after completion of the company registration change.
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