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0% invoices for goods or services to foreign diplomatic missions or their officials presenting a business tax exemption card

The National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as NTBT) announces that based on the principle of reciprocity, the Ministry of Finance may grant tax exemption privileges to foreign diplomatic missions in the Republic of China. That personnel includes their officials residing and entitled to diplomatic immunity in the Republic of China and the organizations and personnel eligible for tax exemption in each other’s country as mutually agreed upon by the Republic of China and the foreign country concerned. The Ministry of Foreign Affairs grants the officials and personnel mentioned above Business Tax Exemption Cards to present at shopping for zero-tax-rate preferential treatment.

Source: gov.tw

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