Taiwan's Ministry of Finance has issued a notice to clarify that sales of virtual assets (such as Bitcoin and Ethereum) and stablecoins as defined under Article 3, Subparagraphs 1 and 6 of the Virtual Asset Service Act are not subject to business tax. Because these assets function primarily as payment mechanisms or investment holdings rather than consumable items, their sale falls outside the scope of business tax under the Value-Added and Non-Value-Added Business Tax Act. However, fees coll…