Scope of Government Commissioned Labor (Industry) Exempt from Business Tax

• The Ministry of Finance clarifies the scope of exemption from business tax for government commissioned labor services.
• The definition of “government” includes government administrative agencies and institutions specified in the Organizational Standards Act.
• Institutions specified in the Organizational Standards Act are considered extensions of government agencies.
• The exemption from business tax applies to government commissioned labor services that are within the government’s jurisdiction and directly commissioned by the government.
• The Kaohsiung National Taxation Bureau urges those who accept government commissioned labor services to be aware of the applicable regulations for exemption from business tax.
• For inquiries or doubts, individuals can call the toll-free service number 0800-000-321 or visit the bureau’s website for online assistance.

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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