- Medical institutions that sell goods or services in addition to providing medical services must register for tax and pay business tax.
- This includes selling beauty and skincare courses, health foods, cosmetics, eyeglasses, pet supplies, pet grooming, and boarding services.
- These activities are considered general commercial activities and are subject to business tax.
- Medical institutions that fail to register for tax and pay business tax will be subject to fines and penalties.
- Medical institutions that have not registered for tax can voluntarily report and pay the unpaid taxes and interest 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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