★ Description of tax payment  

 ● The cross-border E-commerce business entities shall pay the business tax before expiration of payment  deadline by cross-border remittance or by the tax agent. [For example, the business tax for January and February, 2019 shall be paid within the period from March 1 to March 15,2019  ]

 ● Tax payment via designated bank account

1. When the cross-border E-commerce Businesses pay the tax by remittance outside the territory, they shall remit full amount of the tax payable (in TWD) calculated in accordance with the regulations to the designated bank and relevant transaction fees and expenses incurred are borne by business entities . (Please write “OUR” in the Details Of Charges column).
2. If taxpayers are unable to pay tax in TWD via cross-border remittance overseas, the aforesaid remittance overseas should contact Bank of Taiwan, designated bank by telegram (SWIFT Message type: MT103) to request the equivalent tax due converted from TWD to other foreign currencies.Bank of Taiwan,designated bank will inform the taxpayers about the currency exchange rates and relevant service charges. Please plan enough time for international telegram transfer to avoid late tax payments.
3. When the cross-border E-commerce Businesses pay the tax by remittance outside the territory, the payment date shall be recognized as remittance date.
4. National Taxation Bureau of Taipei reminds you that the NTBT will not notify you to change the information of designated bank accounts for VAT payment by e-mail or phone call. If you have  any questions or concerns, please visit the website at Consultation Window.
5. Detailed information for a designated bank account is as follows:

   BENEFICIARY INFORMATION	NAME National Taxation Bureau of Taipei, Ministry of Finance ACCOUNT NO. 045036070263 ADDRESS NO. 2, SEC. 1, ZHONGHUA RD., TAIPEI, TAIWAN, R.O.C.
   BENEFICIARY BANK	BANK NAME BANK OF TAIWAN CHENG CHUNG BRANCH SWIFT CODE BKTWTWTP045 ADDRESS NO. 47 CHIN TAU EAST RD., TAIPEI, TAIWAN R.O.C.
   Details Of Charges	OUR(The taxpayer shall bear the remittance fee and related processing fees)
   MESSAGE FOR BENEFICIARY	Please complete the information below: Name of Business Entity, Business ID Number, Bimonthly Period of Business Tax Returns

 ● Over-the-counter payment
The cross-border E-commerce business entities may delegate the tax agent to print the tax bill with three-stage barcode and go to the commissioned financial institution of R.O.C government treasury to pay the tax (if the tax due is TWD 30,000 or under may be paid in cash at the convenience stores). Then you may pay the tax in a simple, convenient and speedy way.

1. Link for business tax return and make payment  (Link to eTax Portal,Ministry of Finance)
2. Link for print the tax bill with three-stage barcode  (Link to eTax Portal,Ministry of Finance)

 ● Announcements for Offshore Electronic Services Business Entities Paying VAT via Cross-Border Remittance(May-June 2017 remittance statistics)

1. 【VAT on Cross-Border Electronic Services】-Abnormal Pattern Analysis Schedule for Offshore Electronic Services Business Entities Paying VAT via Cross-Border Remittance
2. 【VAT on Cross-Border Electronic Services】-Tariff of Remittance Service [PDF]

 ● Tax payment Q&A