- Individuals selling goods or services online for profit are temporarily exempt from tax registration if monthly sales do not reach the business tax threshold (NT$100,000 for goods, NT$50,000 for services starting 2025).
- Once monthly sales reach the threshold, sellers must immediately register for tax and pay business tax from that month onward.
- Sellers should monitor their sales and promptly register if they exceed the threshold to avoid penalties.
- For questions, sellers can contact the tax office via the provided hotline or local offices.
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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