Taiwan Clarifies Zero Business Tax Rate Nonapplication for Import Facilitation Services and Compliance Requirements

Zero business tax rate does not apply to commissions and service charges for facilitating imports from nonresident suppliers
Zero rate is not applicable if services are used within Taiwan and the purchasing business is outside a bonded area and unrelated to export services
Businesses facilitating imports must issue taxable invoices and pay business tax
Incorrectly reporting taxable sales as zero rate requires filing a correction and paying overdue taxes to avoid penalties
An example is provided to illustrate the application of these rules

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.