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Tax on Cross-Border Electronic Services -Profit-seeking Enterprise Income Tax

Tax on Cross-Border Electronic Services -Profit-seeking Enterprise Income Tax(Chinese Version) icon

1. Introduction to Tax on Cross-Border Electronic Services

(1) Basic Introduction to Levying of the Income Tax on Cross-Border Electronic Services by a foreign profit-seeking enterprise (Link to the Website of Taxation Administration, MOF, R.O.C.)

(2) Q&A and A Short Version

① Q&A for Levying Income Tax on Cross-Border Electronic Services (Link to eTax Portal,Ministry of Finance)

② A Short Version for Levying Income Tax on Cross-Border Electronic Services (Link to eTax Portal,Ministry of Finance)

(3) The notice of Taiwan new regulation about cross-border selling electronic services [PDF]

2. Tax Related Laws & Regulations (Link to Taxation Administration, Ministry of Finance, R.O.C.)

3. Apply for Qualification (including the agent) Registration (Link to eTax Portal,Ministry of Finance)

4. File and Pay Profit-seeking Enterprise Income Tax (Link to eTax Portal,Ministry of Finance)

(1) Description of tax payment

5. Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise (Link to eTax Portal,Ministry of Finance)

6. Download Document and File (Link to eTax Portal,Ministry of Finance)

7. Consultation Window (Link to eTax Portal,Ministry of Finance)

8. Publications

9. Related News

(1) Decree on Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises[PDF]

(2) Foreign profit-seeking enterprises providing cross-border electronic services to domestic individuals are required to, or engage business agents to, file Profit- Seeking Enterprise Income Tax returns in the「Tax on Cross-Border Electronic Services」section on the eTax Portal, Ministry of Finance during tax declaration period.[PDF]

(3) Outcomes of Tax declarations and tax payments of foreign enterprises providing cross-border electronic services[PDF]

(4) Foreign enterprise selling electronic services across borders can apply to the tax collection authority for a refund of tax overpaid[PDF]

(5) All offshore e-commerce business entities should declare their business tax and profit-seeking enterprise income tax honestly in 2018 as well as issue e-invoices since Jan 1st, 2019[PDF]

(6) Foreign profit-seeking enterprises selling cross-border electronic services to individuals within the territory of R.O.C. should file Income Tax returns of the taxable year 2018 and make tax payments before May 31, 2019. Late declarations will result in delinquent reporting surcharges[PDF]

10.Others

(1) Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income [PDF]

(2) Standard Industrial Classification of the Republic of China & Industry Profit Standard

Last updated:2020-05-12