Commodities, services manufactured locally or imported, are subjected to Business Tax.

1. Business owners of commodities or labor.

2. Consignees or the holder of imported commodities.

3. The buyer of foreign businesses, organizations or groups which sell commodities or services and do not have a fixed place of business.However, for foreign international logistics businesses, which do not have a fixed office in Taiwan but has a local proxy, the local proxy is subjected to Business Tax.

1. Value-added and Non-value-added Business Tax Act

2. Enforcement Rules of Value-Added and Non-Value-Added Business Tax Act

3. Regulations Governing the Use of Uniform Invoices