Tax Obligations for Pharmacies Selling Non-Prescription Drugs or Goods with Uniform Invoices

• Pharmacies using uniform invoices to sell non-prescription drugs or other goods must issue uniform invoices to pay business tax
• Pharmacies operating drug dispensing and supply businesses, as well as selling drugs or other goods, must register with the local National Taxation Bureau and issue uniform invoices for non-prescription drugs or other goods sold
• Consumers purchasing non-prescription drugs, health food, or other goods from pharmacies using uniform invoices must receive a uniform invoice; however, income from drug dispensing and supply services based on prescriptions issued by hospital or clinic doctors is subject to comprehensive income tax, not business tax
• Pharmacies using uniform invoices should follow regulations to issue uniform invoices and pay business tax, and if there are any discrepancies, they can voluntarily report and pay taxes and interest to avoid penalties
• For inquiries or doubts, people can call the toll-free service number 0800-000-321 or visit the National Taxation Bureau website to use the “National Taxation Assistant” online service.

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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