Taxation on Sales of Non-Self-Produced Tea Leaves by Tea Farmers

• Tea farmers who sell tea leaves that are not self-produced and self-sold should be subject to business tax
• Farmers are exempt from tax when selling their own agricultural products, but not when purchasing and selling processed tea leaves from other farmers
• Example given of a tea farmer named Ah Ming who buys tea leaves from other farmers to increase income, which is subject to business tax
• Reminder that tea farmers selling non self-produced tea leaves should register for tax and pay the required taxes to avoid penalties

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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