The Ministry of Finance stated that the new registration system for online sales tax registration has been implemented since January 1, 2012, and the guidance period for online sales operators who failed to apply for changing tax registration registration in accordance with the new system has ended on April 30, 2012. When the date comes, the Ministry calls on business operators who have not yet registered for changing their tax status to add items that should be registered for their online sales tax status to apply to the National Taxation Bureau as soon as possible to avoid penalty.
The Ministry of Finance stated that with the rapid development of the Internet and digital technology and the rapid change of people's consumption habits due to the new crown pneumonia epidemic, business operators use their own or others' network platforms, mobile device applications (APP) or other electronic means to sell goods or services ( (hereinafter referred to as engaging in online sales) is becoming more and more common. Since its domain name and network address are like the business address of a physical fixed business place, it is important information. In order to improve tax records and strengthen tax management efficiency, August 8, 2011 Revised and promulgated tax registration rules on January 1, 2012, starting from January 1, 2012, "domain name and network address" and "member account number" are added to the items that should be registered in the tax registration of business persons engaged in online sales; Article 8 of the same rule Article 4 stipulates that a business person who has completed tax registration before December 31, 2011 and has engaged in online sales by January 1, 2012 (hereinafter referred to as a business person engaged in online sales), shall Before January 15, 2019, apply to the National Taxation Bureau for registration of change of tax status, and the registration items shall be added with the above-mentioned information.
The Ministry of Finance further explained that based on the principle of taxation with love, the Ministry stipulated in Taiwan Caishuizi No. 11104610672 on August 8, 2011 that those who have engaged in online sales and did not apply for a change of tax registration in accordance with the previous regulations, in 112 Before April 30th, the punishment stipulated in Article 46, Paragraph 1 of the Value-added and Non-value-added Business Tax Law (hereinafter referred to as the Business Tax Law) shall be exempted; Punish according to law, and ask the local taxation bureaus to strengthen the publicity of the above-mentioned regulations and actively guide these business operators to follow the regulations. As of the end of April, 98% of them have completed the application for change of tax registration. The Ministry of Finance appeals to still engage in Internet business Sales operators who have not yet registered for change of tax registration in accordance with the new tax registration system, please take the initiative to do so with the National Taxation Bureau as soon as possible.
The Ministry of Finance reminds that the National Taxation Bureau will send a letter in the near future to inform those who are still engaged in online sales business to handle the change of tax registration within a limited period. Article 16-1 of the Reduction and Exemption Punishment Standard for Violation Cases shall be exempted from punishment; those who have not handled within the limit shall be fined NT$1,500 to NT$15,000 in accordance with Article 46, Paragraph 1 of the Business Tax Act. Pay attention so as not to affect your own rights and interests.
Contact person for press release: Section Chief Liang Weijun Contact number: (02)2322-8146
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