● The cross-border E-commerce business entities shall pay the Profit-seeking Enterprise income Tax before expiration of payment deadline by cross-border remittance or by the tax agent. [For example,  the Profit-seeking Enterprise income Tax for taxable Year 107 (2018) shall be paid within the period from May 1 to May 31 of year 2019. 

 ● Tax payment via designated bank account

1. When the cross-border E-commerce business entities 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 Profit-seeking Enterprise income Tax payment by e-mail or phone call. If you have any questions or concerns , please visit the website at Consultation Window[PDF].
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
   MESSAGE FOR BENEFICIARY	Please complete the information below: Name of Profit-seeking Enterprise, Business ID Number, Taxable Year

 ● 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 profit-seeking enterprise income 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 cross-border E-commerce business entities paying Profit-seeking Enterprise income Tax via Cross-Border Remittance Pattern Analysis Schedule for Foreign Profit-Seeking Enterprise selling Cross-Border E-Services Paying Profit-Seeking Enterprise Income Tax via Cross-Border

1. Abnormal Pattern Analysis Schedule for Foreign Profit-Seeking Enterprise selling Cross-Border E-services Paying Profit-Seeking Enterprise Income Tax via Cross-Border Remittance [PDF]
2. Tariff of Remittance Service [PDF]

 ● Announcements for cross-border E-commerce business entities paying  VAT  &  Profit-seeking Enterprise income Tax via Cross-Border Remittance

If Foreign Profit-Seeking Enterprise selling Cross-Border E-Services pay business tax of March-April of year 2018 and 2017 annual Profit-Seeking Enterprise Income Tax at the same time, please be sure to fill distinct taxes payable in the remittance remarks column, and please write “OUR” in the Details Of Charges column.