- Medical institutions selling non-medical goods or services must register for tax and pay business tax.
- Sales of health foods, cosmetics, and glasses by medical institutions are considered general commercial activities and require tax registration and payment.
- The Kaohsiung National Taxation Bureau states that sales of goods or services in Taiwan are subject to business tax, except for medical services, drugs, and hospital accommodations.
- An example is given where a customer buys health foods and glasses from an eye clinic, which must register for tax if selling such items.
- Medical institutions are reminded to register and pay taxes for non-medical goods and services promptly.
- If institutions self-report and pay missed taxes before being investigated, they can avoid penalties but must pay interest.
- For questions, contact the National Taxation Bureau via their free service number or website.
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.
