- The Ministry of Finance clarified that long-term care service units with administrative contracts are exempt from business tax for transportation services.
- This exemption is based on the Long-Term Care Services Act and the Value-Added and Non-Value-Added Business Tax Act.
- The need for diverse long-term care services is increasing due to demographic changes and an aging society.
- There has been controversy over whether transportation services provided under these contracts are exempt from business tax.
- The Ministry of Health and Welfare supports encouraging qualified providers to offer transportation services for long-term care.
- Transportation services must be approved by local authorities and involve an administrative contract to qualify for tax exemption.
- The exemption aims to enhance the long-term care service system and is considered a government-commissioned social welfare 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.
