Non-profit organizations must report and pay business tax for government-contracted services to avoid penalties.

• Non-profit organizations undertaking government commissioned business and receiving payment should pay business tax if they do not meet tax exemption requirements
• Non-profit organizations with a public welfare purpose should pay business tax if they sell goods or services, undertake government commissioned business, or procurement projects
• Organizations should fill out sales receipts and pay business tax for each transaction, or issue unified invoices and automatically pay business tax if registered
• A specific organization was found to have not paid business tax on a total contract amount of over NT$15.93 million, leading to a tax evasion investigation and penalty
• Organizations are advised to review their tax compliance to avoid unnecessary risks, and can avoid penalties by voluntarily reporting and paying any missed taxes with interest before being investigated
• For inquiries, people can call the toll-free service number 0800-000321 for assistance from the tax bureau

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.

---

---