- Parking lots in buildings that charge fees for external use must register for tax and pay business tax.
- If parking spaces are only for building owners, no tax registration is needed.
- If parking spaces are rented to outsiders, tax registration and business tax payment are required.
- Example: A building divides parking into two zones, one for owners and one for external use with fees, requiring tax registration.
- Monthly sales under 200,000 NTD have a 1% tax rate; under 50,000 NTD are exempt.
- Sales over 200,000 NTD require invoices and bi-monthly tax filing.
- Building committees renting spaces should register for tax to avoid penalties.
- For inquiries, contact the tax bureau via phone or online.
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.
