中華民國102年6月19日星期三 Jun. 19, 2013 Wed.
Press Releases Statements
Health and Welfare Surcharge on Tobacco Products not to be printed on invoices starting from September 1st, 2011
Starting from September 1st, 2011, the Health and Welfare Surcharge on Tobacco Products is to be included in the tax base of the business tax. Since the amount of the Health and Welfare Surcharge is already included in the sales amount when consumers buy tobacco products, vendors do not need to show it separately on the uniform invoice, and they are not allowed to issue the uniform invoice with the amount after deducting the Health and Welfare Surcharge on Tobacco Products.
The National Tax Administration of Southern Taiwan Province (NTAS) pointed out: The business tax of the R.O.C. is a general consumption tax in nature. The whole price received by business entities for the sales of goods or services, including all fees charged by the business entities for sale of the goods or services (except the business tax for that sale), is considered the tax base of the business tax. Therefore, it is made clear in the Business Tax Act, after the 2011 amendment, that the Health and Welfare Surcharge on Tobacco Products is to be included in the tax base of the business tax, and the Executive Yuan approved implementation of the inclusion to start from September 1st, 2011.
The NTAS further explained: The inclusion of the Health and Welfare Surcharge on Tobacco Products in the tax base of the business tax will save manufacturers the need to recall old tobacco products for repackaging when the Health Surcharge is adjusted in the future. It not only reduces business entities’ costs, but also eliminates consumers’ worry that tobacco dealers may take advantage of any rise in the Health Surcharge for their own interest. Furthermore, the way to issue uniform invoices for the sales of tobacco products is exactly the same as for the sales of other commodities. That is, when the buyer is a business entities, the sales amount and VAT have to be indicated separately on the uniform invoice; otherwise, the marked price should be shown on the uniform invoice, and that is the total amount on the invoice, and the amount of the Health and Welfare Surcharge on Tobacco Products shall not be deducted.
The NTAS reminds that shops should issue an invoice to buyers on their own initiative when making sales, and should clearly show the sales and tax amounts according to the above regulations. Avoid penalties due to violations out of negligence.
Press Release Contact: Mr. Chen, Chief of the Fourth Examination Division, Tel. No.: 06-2298048
分 網： Taxation