- Individuals operating online sales or purchasing businesses should apply for tax registration and pay business tax according to law
- Taipei National Taxation Bureau of the Ministry of Finance stated that with the prevalence of online transactions in recent years, many people sell goods or operate purchasing businesses through online shopping platforms
- If the sales amount has reached the threshold for business tax, individuals should apply for tax registration and pay business tax
- Individuals selling goods or services for profit through online platforms can temporarily exempt from tax registration if the monthly sales amount does not reach the threshold, but should apply for tax registration and pay business tax once the threshold is reached
- Failure to apply for tax registration and pay business tax may result in additional tax and penalties
- Individuals operating online sales businesses without tax registration are advised to rectify the situation promptly to avoid penalties before being investigated by tax authorities.
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.
