As the Spring Festival is approaching, many businesses rush to take advantage of this wave of business opportunities to hold year-end sales. The National Taxation Bureau of Kaohsiung, Ministry of Finance reminded that if a business conducts short-term temporary sales at a non-business tax registered location, it must first apply for approval from the competent tax authority. If it is inconvenient for a uniform-invoice-issuing business entity to have an invoice-issuing device on site, the on-site personnel should carry uniform invoices, and issue uniform invoices to customers while selling the goods.

The National Taxation Bureau stated that for business entities already having tax registration at fixed place of business, if they occasionally hold temporary activities of performances, exhibitions, sales and competitions across different jurisdictions of taxing authorities, e.g., common temporary sales on the roadside, short-term booths at market events, or participating in government events for exhibitions and sales, based on the consideration of simplifying tax collection and, the business entities only need to apply to the competent tax authority for verification and reference before the start of the activity.

The Bureau specifically urged business entities to issue uniform invoices to customers and file business tax returns, while holding activities such as temporary sales outside their tax registration locations, in order to avoid penalties.

Contact: Mr. Chang, head of the Fourth Examination Division

TEL: 07-7256600 ext.7330