- The Northern National Taxation Bureau of the Ministry of Finance advises that organizations purchasing digital cloud services from foreign e-commerce platforms like Google, Microsoft, and Amazon must comply with business tax regulations. If these organizations are not exclusively engaged in taxable sales or are not educational or research institutions, they must report and pay business tax when paying foreign e-commerce providers. The reverse taxation mechanism applies, requiring the service buyer to report and pay the tax. Organizations not covered by specific tax law provisions must download and submit the necessary tax payment forms within 15 days of payment. The bureau encourages organizations to self-assess and pay any missed taxes with interest before any investigation to avoid penalties. For tax inquiries, organizations can contact the bureau or call the free service number.
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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