- Online sellers must register for tax if monthly sales reach the business tax threshold
- The threshold is 100,000 NTD for goods and 50,000 NTD for services
- The tax bureau uses technology to identify and investigate unusual cases
- A recent case involved a seller using social media for food group buying, with significant transactions
- The seller did not register for tax despite meeting the threshold and was penalized
- Sellers should self-assess and register if they meet the threshold to avoid penalties
- Contact the tax bureau for assistance if needed
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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