- The 1% business tax rate for operators using mobile payment and KIOSKs is extended to Dec. 31, 2028.
- The reduced tax rate now includes more food businesses, such as soy milk shops, ice fruit shops, buffet restaurants, noodle shops, and lunch box retailers.
- Eligible operators can apply the 1% rate during the preferential period if they meet unified invoice thresholds.
- The reduced rate will be suspended from the next quarter if quarterly sales reach NT$2.4 million, mobile payment ratios are zero, or cumulative ratios do not meet targets.
Source: news.bloombergtax.com
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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