Taiwan's National Taxation Bureau of the Northern Area issued on 26 August 2019 a notice on the requirement for domestic business entities to declare and pay business tax on e-services purchased from foreign providers. --- Domestic business entities who purchase e-services from a foreign e-commerce business entity shall pay the business tax in accordance with Article 36 of Business Tax Act The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) states that foreign enterprises, institutions, groups, or organizations who have no fixed business place within the territory of the R.O.C. (hereinafter referred to as the foreign e-commerce...