- Branch offices of businesses approved for consolidated business tax filing by the head office must still report their sales and input vouchers to the local tax authority.
- Even though branch offices do not need to pay business tax directly, they are still required to file reports as per relevant regulations.
- Failure to report by the branch office can result in penalties and late filing surcharges.
- Businesses are reminded that consolidated tax approval does not exempt branch offices from their reporting obligations.
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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