The National Taxation Bureau of the Central Area, Ministry of Finance, states that the penalty-exemption period for the guidance on taxation registration and filing and payment of business tax for individuals who regularly publish creative or informational content online (hereinafter referred to as content creators) ended on June 30, 2026. However, content creators who are required under the regulations to apply for taxation registration and file and pay business tax but have failed to do so are urged to promptly file and pay supplementary business tax with the competent tax authority. If the requirements of Article 48-1 of the Tax Collection Act are met, they may qualify for penalty exemption.

The Bureau explains that the Ministry of Finance promulgated the “Directions on the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” on September 10, 2025. The Directions specify that domestic content creators refers to individuals who have a fixed place of business within the territory of the R.O.C., or who meet any of the prescribed conditions, including having a domicile or residence within the territory of the R.O.C.; having the installation location of the computer equipment or mobile device they use within the territory of the R.O.C.; using a mobile device connected to a phone number with the R.O.C. country code (886); or being identifiable as an individual within the territory of the R.O.C. based on relevant information. Where such domestic content creators sell goods or services within the territory of the R.O.C. and have a physical fixed place of business, possess a business title, employ personnel to assist with sales, or engage in online sales with monthly sales amounts reaching the minimum taxable sales amount—currently NT$100,000 for sales of goods and NT$50,000 for sales of services—they shall apply for taxation registration in accordance with Article 28 of the Value-added and Non-value-added Business Tax Act and file and pay business tax in accordance with the relevant provisions of the Business Tax Act.

The Bureau particularly urges domestic content creators to promptly review whether they are subject to the requirements set forth in the aforementioned Directions. Although the penalty-exemption period prescribed by the Directions has ended, content creators who were required to apply for taxation registration and file and pay business tax but failed to do so due to inadvertence may still qualify for penalty exemption under Article 48-1 of the Tax Collection Act, provided that the case is neither a case brought about by an informant nor a case under investigation by an investigator appointed by the tax authorities or the MOF, and that they voluntarily apply for taxation registration, file a supplementary tax declaration, make supplementary payment covering the business tax which they have failed to declare, and pay the daily interest accrued on the amount of such supplementary tax.

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Sales Tax Division, Mr. Kuo
Tel: (04)2305-1111 ext. 7526.