The Central District National Taxation Bureau of the Ministry of Finance stated that in order to maintain tax fairness and encourage business operators to honestly declare and pay taxes, the audit of business tax (selected cases and online transactions) for this year (114) will begin on April 1. Out of love for tax administration, business operators are urged to review their accounts and documents on their own. If there are any underreporting or omissions, please automatically report and pay the additional taxes and interest before March 31 to avoid penalties.
The Central District National Taxation Bureau explained that this year's audit focus will be on strengthening audits of common violations by business operators in the sale of goods or services (including online sales): (1) Failure to register for tax registration and pay business tax in accordance with regulations; (2) Failure to issue unified invoices or two-copy cash register unified invoices for the sale of goods or services and failure to report sales truthfully; (3) Issuing false unified invoices to help others evade taxes; (4) Failure to obtain input tax vouchers in accordance with regulations or falsely reporting input tax to evade business tax; (5) Failure to pay business tax in accordance with regulations when purchasing foreign services; (6) Reporting taxable sales as zero-tax or tax-free sales.
The bureau further explained that business operators in prime roads, night markets, popular shops (including famous shops with long queues and shops that have received media attention), the barber industry, and the real estate (transfer) leasing industry will continue to be subject to enhanced inspections to determine whether they have sold taxable goods or services without completing tax registration procedures in accordance with regulations, have issued insufficient or missed unified invoices to pay business tax, and have failed to obtain input tax certificates in accordance with regulations.
The Bureau especially calls on business operators to conduct self-examination. If there are any violations of tax evasion, they should proactively report to the local tax collection agency and pay the taxes and additional interest before being reported or investigated by the tax collection agency or investigators designated by the Ministry of Finance. In this way, they can be exempted from punishment under Article 48-1 of the Tax Collection Act.
If the public has any questions, they can call the toll-free service number 0800-000321 and the bureau will provide dedicated service.
Contact person for press release: Sales Tax Division, Tsai Ming-Chih Tel: (04) 23051111 ext. 7524
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