Sales of Bonded Goods During Storage Must Issue Invoices and Pay Business Tax

• Sales of bonded goods during storage must issue a uniform invoice and report business tax.
• The Ministry of Finance’s Northern National Taxation Bureau notes the use of bonded warehouses and logistics centers for tax and flexibility reasons.
• Sales of bonded goods within storage are considered domestic sales and require a uniform invoice and business tax reporting.
• Exceptions apply for sales to bonded area businesses for operational use or for export purposes, which may qualify for zero tax rate.
• An example case involved a company failing to issue invoices for sales of bonded goods, resulting in additional tax and penalties.
• Businesses are urged to self-review and report any unreported sales to avoid penalties.
• For tax inquiries, contact the National Taxation Bureau or call the free service number.

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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