The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that, pursuant to Article 4 of the Tax Collection Act and the principle of reciprocity, foreign diplomatic missions in the R.O.C. and their personnel may purchase goods or services exempt from business tax by presenting the Business Tax Exemption Card (hereinafter referred to as the “Exemption Card”) issued by the Ministry of Foreign Affairs. When selling goods or services to the aforementioned foreign diplomatic missions in the R.O.C. and their personnel, business entities shall collect the payment based on the sales price after deducting the business tax, so as to create a friendly shopping environment.

The NTBNA further indicates that when selling goods or services to the aforementioned missions and their personnel, business entities shall examine the Business Tax Exemption Card issued by the Ministry of Foreign Affairs along with one of the following: Diplomatic Official Identification Card, International Organization Official Identification Card, or Foreign Organization Official Identification Card. The payment shall be collected based on the sales price after deducting the business tax, and a zero-tax-rate Government Uniform Invoice (GUI) shall be issued. The GUI shall name the said mission or personnel as the purchaser, and the Exemption Certificate Number on the Exemption Card must be noted in the “remarks” column. The purchaser who is responsible for the procurement or entitled to the tax exemption shall sign the invoice.

In an example provided by the NTBNA, in which Company A, a business entity within the jurisdiction of the R.O.C., sells an electronic product with a list price of NT$2,100 (the same currency applies hereinafter) to Consulate B. Company A shall collect NT$2,000 (after deducting the NT$100 business tax) and issue a zero-tax-rate Government Uniform Invoice (GUI) with a sales amount of NT$2,000. The purchaser column of the GUI shall specify the name of Consulate B, and the Exemption Certificate Number shall be noted in the “remarks” column, signed by the diplomat responsible for the procurement. When filing the business tax return, Company A may apply for the zero tax rate by simply filling out the “List of Sales Amount Entitled to Zero Tax Rate” and attaching a photocopy of the said GUI.

Should there be any further inquiries regarding the Business Tax regulations, please visit the National Taxation Smart Customer Service website  and use the “National Taxation Helper” for online inquiries, or call the toll-free service hot-line at 0800-000-321; the NTBNA is dedicated to serving you.

〔Contact person：Mr. Wang, Head, Sales Tax Division; Tel：(03)3396789, ext. 1250〕