The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance stated that in order to encourage business entities to issue electronic invoices, only business entities who issue electronic invoices can go to “The e-Filing and Tax Payment Service of the Ministry of Finance” (https://tax.nat.gov.tw/) and use an industrial commerce identification card to inquire and download their electronic data of Business Tax Payment Certificate levied by Customs. This makes it more convenient for business entities to transmit archives of their declaration data when processing a tax declaration rather than registering item by item.
The NTBCA illustrated that the aforementioned measure may let business entities inquire and download the data for the six months ending on the 23rd of the previous month after the 6th of each month. For example: On January 6, 2023, the business entity may inquire about the data for the period from June 24, 2022, to December 23 of the same year.
The NTBCA pointed out that the credit code of the downloaded data is preset as “the Input Credit for the purchases and costs.” If it is a fixed asset, please modify the credit code to “the Input Credit for Fixed Assets.” If it is a non-credit input, please delete it. If there are other credit inputs, please add them and process the declaration according to the provisions. The NTBCA would also like to remind businesses that the downloaded data is only for reference. Business entities should still check the downloaded data before processing their declaration.
Source: gov.tw
