Business models and styles have been more diversified nowadays. No matter the business is run online or in physical stores, the list price of taxable goods or services should include business tax in it. However, some online stores claim that they do not include business tax in the list price and require an additional 5% business tax charge to their clients, which lead to consumption disputes.

Taiwan National Taxation Bureau indicates that business tax is a kind of consumption tax. When a company is selling taxable goods or services, it should include the consumption tax in the selling price and collect it from the consumers. Therefore, according to the Value-added and Non-value-added Business Tax Act Article 32 Paragraph 2 and 3, the list price for taxable goods or services should include business tax. In other words, the list price should be the selling price adding consumption tax, which should also the same as the amount consumers pay to the seller. If the consumer is a company, the selling price and consumption tax should be listed separately on the triplicate uniform invoice. If the consumer is an individual, then a duplicate uniform invoice should be issued.

The Bureau reminds that regardless of the company is selling the taxable goods or services online or in physical stores, if the listed price does not include the business tax as stated, and no improvement shown after the notice deadline from the Taxation Bureau, the company shall be fined from TWD1,500 to 15,000, in accordance with the Value-added and Non-value-added Business Tax Act Article 48-1. Business owners are reminded to amend the list price accordingly to prevent from the penalty.