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Taiwan Issues Notice on Business Tax Requirements for Foreign Enterprises

22 December 2021

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice on the business tax requirements of foreign enterprises with a fixed place of business in Taiwan. --- Foreign Profit-seeking Business Entities With Any Fixed Places of Business Within Our Territory Selling Services Shall File and Pay Business Tax The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that, for any foreign profit-seeking business entities with any fixed places of business in our territory selling services to our domestic business entities, the fixed places of business shall issue uniform invoices, and file and pay business tax in accordance with the law....