This will make it more convenient to file business tax declarations online. The Taipei National Tax Bureau of the Ministry of Finance stated that in order to provide convenient online business tax filing services for businesses issuing electronic invoices, the Ministry of Finance’s electronic tax filing service website (https://tax.nat.gov.tw) offers businesses that have been assigned electronic invoice numbers the ability to inquire and download import tax payment certificate data using their “commercial and business certificates.
The bureau explained that businesses issuing electronic invoices can use their “commercial and business certificates” to query and download import tax payment certificate data for the preceding six months up to the 23rd of the previous month, starting from the 6th of each month. For example, on June 6, 112 (Year 2023), businesses can retrieve import tax payment certificate data from November 24, 111 (Year 2022), to May 23, 112 (Year 2023), which can be used for businesses to declare input tax deductions against output tax. The download path is as follows: Ministry of Finance’s electronic tax filing service website (https://tax.nat.gov.tw) home page / Business Tax / Declaration Inquiry / Domestic Business Tax Related Downloads / Download of Import Tax Payment Certificate. Businesses issuing electronic invoices are encouraged to make full use of this service.
The bureau pointed out that businesses using import tax payment certificates to declare input tax deductions should report based on the period (month) to which the payment date belongs. However, if the payment date falls in the subsequent period (month), businesses should retain the data until the subsequent period (month) for reporting. Businesses should also check the accuracy of the downloaded import tax payment certificate data. As the deduction codes in the media files are all defaulted to “input tax deductible purchases and expenses,” if the imported goods belong to fixed assets used for the main business and subsidiary operations, businesses should modify the deduction code to “input tax deductible fixed assets” to avoid affecting the calculation of the refundable limit for fixed assets and the accuracy of business tax declaration data.
The bureau urges businesses to delete any imported tax data that is not eligible for deduction against output tax according to Article 19 of the Value-Added and Non-Value-Added Business Tax Act, such as goods not used for the main business or subsidiary operations, goods used for entertainment purposes, or goods provided as personal benefits to employees. These input tax amounts cannot be deducted against output tax, and deleting such data will prevent potential penalties for violating tax regulations.
Source: mof.gov.tw
