The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, with the booming stay-at-home economy, popular dolls have triggered a collecting craze. The purchase of various healing peripheral products continues to increase and the prices have skyrocketed. Business entities are eager to maximize business opportunities by selling popular dolls. They sell various exclusive and limited-edition dolls which are purchased from abroad in physical stores or on online platforms. The NTBNA would like to remind profit-seeking online sellers who adopt online purchase and sales models to sell self-imported goods, and have been approved to use uniform invoices, to issue full taxable invoices to the purchasers, then report and pay business tax in accordance with regulations.

The NTBNA explained that it was recently discovered that a business entity approved of using uniform invoices within its jurisdiction has been selling Japanese animation peripheral products and dolls through e-commerce platforms since 2022. The business entity failed to issue uniform invoices and report business tax in accordance with regulations. The tax authority discovered that the business entity had under-reported sales of more than NT$7 million. In addition to the additional business tax of more than NT$350,000, the business entity was also charged a severe penalty of NT$170,000 in accordance with Subparagraph 3, Paragraph 1, Article 51 of the Value-Added and Non-Value-Added Business Tax Act and Article 44 of the Tax Collection Act.

The NTBNA would like to remind business entities to honestly issue uniform invoices when selling goods. In the case of failure to issue uniform invoices, where business entities voluntarily file a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which business entities have failed to issue uniform invoices, as long as it 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, the business entities may be remitted from the punishments of the provisions of Article 48-1 of the Tax Collection Act. If there are any tax-related questions, please make use of the "Online Transaction Taxation Zone" under the tax information section of the Ministry of Finance's tax portal (www.etax.nat.gov.tw) to obtain relevant information or call the toll-free service hotline 0800-000321 for consultation, the NTBNA will wholeheartedly provide consulting services.
 
〔Contact Person: Ms. Zheng Sales Tax Division；Tel：（03）3396789 ext. 1260 〕