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Taiwan Publishes Guidance on Tax Filing for Cross-Border Electronic Service Providers

29 May 2020

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has published guidance on tax filing requirements for Cross-Border Electronic Service Providers, including extension due to COVID-19. --- Foreign Profit-Seeking Enterprises Providing Cross-Border Electronic Services to Domestic Individuals of ROC are Required to File Profit-Seeking Enterprise Income Tax for the Year 2019 Returns during Tax Declaration Period. National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as NTBT) expressed that the income tax declaration period has begun on May 1, 2020. Due to the impact of COVID-19, the declaration period has been extended to June 30, 2020. Foreign profit-seeking enterprises providing cross-border electronic services...