Taiwan Clarifies Business Tax Requirements of Domestic Businesses Purchasing Cross-Border Electronic Services from Foreign Suppliers

Taiwan's Ministry of Finance has issued a notice to clarify the business tax requirements for domestic businesses that purchase cross-border electronic services from foreign suppliers, including declaration and payment requirements.

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Domestic Business Entities, Organizations, and Institutions Purchasing Cross-Border Electronic Services from Foreign Suppliers Shall Declare and Pay Business Tax in Accordance with the Business Tax Act.

The Dajyh Office, National Taxation Bureau of the Ce…