- Taiwan’s NTBNA clarified that sales to eligible foreign diplomatic missions and their personnel are exempt from business tax under reciprocity rules if proper exemption documents are provided.
- Businesses must verify the Ministry of Foreign Affairs Business Tax Exemption Card plus the relevant diplomatic/official ID.
- Sellers should charge the sales price excluding business tax and issue a zero-tax-rate Government Uniform Invoice (GUI).
- The mission or eligible personnel must be listed as the purchaser, the exemption certificate number must be entered in the remarks, and the purchaser must sign the invoice.
Source: regfollower.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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