The Taipei National Taxation Bureau of the Ministry of Finance stated that when a business operator sells taxable goods or services to consumers, the price marked on the goods or services should include business tax, and a unified invoice should be issued in accordance with the regulations to pay the business tax.
The Bureau stated that it has recently discovered that some business operators, when selling goods or services, have informed consumers that an additional 5% business tax will be charged if they want to obtain a uniform invoice on the grounds that the price or price does not include sales tax, misleading consumers to give up obtaining a uniform invoice.
The bureau pointed out that according to Article 32, Item 2, Item 3, and Article 48-1 of the Value-Added and Non-Value-Added Business Tax Act, business operators should include business tax in their pricing of taxable goods or services. If the buyer is not a business person, a unified invoice should be issued at the price. Business operators who do not include business tax in the pricing of taxable goods or services in accordance with Article 32, Paragraph 2, and are notified to make corrections within a time limit, and who fail to make corrections within the time limit shall be fined NT$1,500 to NT$15,000.
The bureau gave an example. Company A displays taxable goods A in the store, and the marked price is NT$10,000. This price includes sales tax. Uniform invoices and consumers.
The bureau called on business operators to issue uniform invoices in accordance with the law when selling taxable goods or services to consumers, and not to require buyers to pay additional sales tax on the grounds that the price does not include sales tax, which will cause consumer disputes and violate tax laws. and remind consumers to take the initiative to ask for a unified invoice when shopping, so as not to affect their own rights and interests.
(Contact person: Sales Tax Team Chief Yang; Tel 2311-3711 ext. 1760)
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