Sales of goods other than prescription drugs by pharmacies should be subject to business tax according to law

• Pharmacies are required to pay business tax on goods sold other than prescription drugs.
• Selling prescription drugs does not incur business tax, but selling other goods such as health supplements or daily necessities does.
• The Taipei National Tax Bureau explains that the sale of goods or services within the country is subject to business tax.
• However, the professional services provided by pharmacists are exempt from business tax.
• Pharmacies that sell goods other than prescription drugs are considered regular businesses and must pay business tax.
• An example is given of a pharmacy that expanded its business to sell over-the-counter drugs, health supplements, baby formula, and diapers without registering for business tax.
• The pharmacy was fined and required to pay the overdue business tax.
• Pharmacies that sell goods other than prescription drugs should promptly register for business tax to avoid penalties.

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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