A：The business tax rate, unless otherwise provided in the Value-added and Non-value-added Business Tax Act, shall not be less than 5% and not more than 10%, as determined by the Executive Yuan. The current tax rate is 5%.
I. When to file:
Unless otherwise specified, a business entity shall, regardless of whether there are sales, report the previous tax period's sales, payable, or overpayment of business tax to the competent taxing authority within 15 days from the beginning of the next tax period. A tax period lasts two months. Besides, the business entities with exports sales applicable for the zero tax rate may apply for filing monthly as a tax period. However, no change is allowed within the same year after the application.
II. There are three types of filing methods available, namely:
(I) Filing via Internet.
(II) Filing via Electronic Media.
(III) Manual filing.
III. Documents to be submitted:
(I) The deduction copy of uniform invoices, stating the amount of business tax.
(II) The deduction copy of the certificate of payment for business tax collected by Customs, stating the amount of business tax.
(III) A photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.
(IV) A documentary evidence of return of or allowance for sale/purchase, and the “Declaration of Overpaid Business Tax Returned by the Customs”.
(V) Required documents for the application of the zero tax rate.
(VI) The supporting documents that should be submitted for the exemption of business tax for sales to defense units;
(VII) “Statement of Input Vouchers of a Business Entity Purchasing Used Passenger Cars or Motorcycles”.
(VIII) The deduction copy of the receipt payable before December 2015 issued by a water company, electricity company, gas company, or other public utility company, stating the purchaser's name, address, and business administration number.
(IX) For input tax paid for water, electricity, or gas utility expenses the business entity shares with others, a photocopy of the deduction copy of the receipt in the preceding subparagraph and the documentary evidence of the apportioned expense and tax paid by the business entity. As for the payment notice or paid certificate made after January 2016, a photocopy of the uniform invoice and the documentary evidence of the apportioned expense and tax paid by the business entity. If the uniform invoice is a cloud invoice, the documentary evidence shall state the tracking number of the uniform invoice or the carrier running number of the business entity.
(X) A photocopy of the receipt or stub of the train (coach) ticket, the high speed railway ticket, boat ticket, or airplane ticket purchased for an employee's business trip and issued by a transportation enterprise in Taiwan.
(XI) For input tax paid for goods auctioned or sold off by Customs, the deduction copy of the “List of Goods Auctioned or Sold” issued by Customs.
(XII) The certification copy of electronic uniform invoice, stating the business administration number of the business entity and the amount of business tax.
(XIII) Other vouchers approved by the Ministry of Finance and stating the business tax amount, or a photocopy thereof.
With the approval of the competent tax authority, a business entity may use storage media of magnetic tapes, disks, or optical disc containing the purchases/sales data or transmit those data via the internet in place of the documentary evidences specified in Subparagraphs 1 through 4 and Subparagraphs 7 through 13 of the preceding paragraph.
A：If the business is temporarily suspended, the business entity shall file the sales amount and pay the business tax of the current period before the deadline provided in Article 35 of the Business Tax Act.
A：Within 15 days from the factual date of occurrence, a business entity shall fill out a tax return form for the current period, apply to the competent tax authority for checking and approval of the tax return together with a detailed list of uniform invoices issued and the documents supporting refundable or creditable tax. If there is any business tax payable, the business entity shall pay the business tax payable to the government treasury first and then file the tax return together with the payment receipt.