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Tax on Cross-Border Electronic Services -Withholding Tax

中文版

1. Introduction to Tax on Cross-Border Electronic Services

(1) Introduction to Regulations of Profit-seeking Enterprise Income Tax on Cross-Border Electronic Services (Link to the Website of Taxation Administration, MOF, R.O.C.)

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

3. Description of tax payment

(1) The tax withholder in accordance with article 88&92 of Income Tax Act.

(2) Foreign Platform Operators.

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

5. Consultation Window (Link to the Website of Taxation Administration, MOF, R.O.C.) 

6. Related News

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

(2) Press Releases Statements, Taxation Administration, Ministry of Finance, R.O.C.(Link to the Website of Taxation Administration, MOF, R.O.C.) (Under Construction! )

Last updated:2020-12-03