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Online sellers should pay more attention to a new regulation of taxation registration coming into force from 2023

Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance states that, it is increasingly common for a business entity to sell goods or services via internet. In order to facilitate consumers to identify a business entity's information, it is necessary to include information related to online sales into taxation registration items to enhance the transparency of transaction information and protect consumer rights.

The Ministry of Finance amended “Regulations Governing Taxation Registration" and "Regulations Governing the Accounting Books and Vouchers of Profit-seeking Enterprises Managed by the Competent Tax Authorities" on August 8, 2022. From January 1, 2023, when a business entity which had sold goods or services solely or concurrently via an online platform, applications on mobile devices, or other electronic tools, the “domain name and the IP address” and “member account” are required to register when completing a taxation registration form, and the business entity should reveal its “profit-seeking enterprise uniform serial number” and the “name of business entity” clearly on the online sales page and relevant application, and undertake cooperative obligation of safekeeping and providing the membership transaction record.

The Bureau further explains that in order to allow a business entity who has registered before Dec. 31, 2022 to have sufficient time to handle tax registration matters, the Ministry of Finance has set the period from January 1 to April 30, 2023 (4 months) as a counseling period. Those who fail to register in accordance with the previous regulations during the period can be remitted from punishment for violation of a duty to act in relation to the tax law.  After the expiration of the counseling period (from May 1, 2023), such a business entity will be punished by Value-added and Non-value-added Business Tax Act Article 46, subparagraph 1.

If you have any related questions, please call our toll-free service number 0800-000321, and we will be pleased to be at your service. (Released by Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance. Contact person: LIAO, Ching-Yuan. Tel: 04-22588181 ext.338)

Issued:National Taxation Bureau of Central Area Release date:2022-11-29 Last updated:2022-11-29 Click times:462