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Tax Registration and Business Tax Clarification for Postpartum Care Homes and Confinement Centers

  • Postpartum care can be provided by postpartum care homes and postpartum care centers
  • Both types of facilities need to register for taxes and pay business taxes
  • Medical services provided by postpartum care homes are exempt from business tax
  • Daily life services such as meals and baby care are subject to business tax
  • Facilities that do not comply with tax regulations may be subject to penalties
  • For inquiries or assistance with tax matters, contact the National Taxation Bureau at 0800-000321 or visit their website at https://www.ntbk.gov.tw

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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