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Regulations on business tax assessment for sales of food materials by business operators for contracted schools to cook as school meals

The Ministry of Finance released on the 24th of this month that business operators entrusted by schools to handle meals for students and staff (hereinafter referred to as school meals) shall supply ingredients, condiments, edible oils, processed foods, and nutritional products in accordance with the purchase contract etc. (hereinafter collectively referred to as ingredients) are cooked into meals with the contracting school, and the sales price of such ingredients is supervised by the competent education authority or fully budgeted and supported by the competent education authority, its monthly sales may not be sold using a unified invoice. Amount standard limit.

The Ministry of Finance stated that considering that school meals are provided by the educated except for free supply by some local governments, local education authorities often have freeze-up requirements, and the industry cannot truly reflect the increased cost of rising prices in the sales price, resulting in There are differences between school catering business operators and other businesses in the general free competition market. This kind of business type should be recognized as a special business nature.

Source: gov.tw

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