National Taxation Bureau of Kaohsiung, Ministry of Finance (NTBK) expressed that, with the increasing progress of Internet technology, network trading are increasingly prosperous. In order to grasp the tax sources of network trading, and to curb the foreign business, institutions, associations or organizations(hereinafter referred to as “foreign entities”) from corroding our country’s taxation , the network-trading inspection will be initiated in April.
NTBK interpreted that, the inspections will focus on the business entities that sell goods or services online but fail to conduct tax registration, obtaining documentary evidence , issuing uniform invoice and file the VAT refunds or the business entities who have been assessed by the tax authority for the business tax but fail to be levied based on the actual sales amounts; further, to the foreign entities who operate internet platform or digital shop with fixed place of business within the territory of the R.O.C. or a person or business entities purchase foreign services but fail to file the VAT refunds (for personal part, beside purchasing the electronic services ), shall also be the key points in the inspection.
NTBK expressed that, the business entities who voluntarily file a supplementary tax declaration with the tax collection authorities and make supplementary payment cover the tax amount failed to declare, as long as it is neither a case brought about by an informant ,nor a case under investigation by an investigator appointed by tax collection authority or Ministry of Finance, the taxpayer may be remitted from the punishments regulated on the tax law. NTBK shall uphold the spirit of mercy taxation, and call on for the intention of all tax payers! If there is any omission or misfiling, please voluntarily file and pay up the insufficient part of tax amount before March 31, 2017. Or once be found, in addition to tax payable, they shall also be fined a penalty of a maximum of five times the amount of the tax payable. 【#074】
Contact: Lin Yi-cheun, Revenue Officer of the 4th Examination Division