Understanding Tax Regulations for Personal Cross-Border Shopping and Resale: Important Information from Tax Authorities

• Individuals who engage in cross-border shopping and reselling must be aware of the tax regulations
• The National Taxation Bureau of the Northern Area emphasizes the importance of reporting and paying sales tax on imported goods that are resold
• The bureau uses various methods to detect cases of tax evasion, such as monitoring financial flows, logistics, and information
• An example is given of an individual who sold European luxury goods through a private social media group without registering for sales tax
• The individual was fined for underreporting sales and not registering for sales tax
• Sellers in Taiwan who reach the sales threshold must register for sales tax and report their earnings
• Individuals who voluntarily correct their tax registration and payments before being investigated may be exempt from penalties
• For further inquiries, individuals can contact the bureau’s free service hotline at 0800-000321

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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