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【Withholding Tax】-Foreign Platform Operators.

 ● If foreign platform operators want to declare net platform service fees received (gross payments collected from buyers minus the service fee payment transferred to foreign non-platform service providers) for their income tax return, and if the payment transferred to foreign non-platform service providers is income from sources in the R.O.C., foreign platform operators shall withhold tax payable at the time of payment. They shall also settle all their taxes withheld in the previous month for the national treasury within the first ten days of each month, and make out the Business Income Tax Detailed Withholding Tax Return and report it with the Payment of Taxes Withheld of Profit-Seeking Enterprise(Declaration) to the tax collection authority-in-charge. 

 ● Tax payment via designated bank account

  1. Withholding agencies must make full-amount payments of taxes withheld(the sum of Column H and Column L on the Business Income Tax Detailed Withholding Tax Return for Foreign Platform Operators Declare Collection and Transfer Information), when paying taxes via the designated bank account. (Relevant transaction fees and expenses incurred are borne by withholding agencies; please write “OUR” in the Details of Charges column.)
  2. If withholding agencies are unable to pay tax in TWD via cross-border remittance overseas, the aforesaid remittance overseas should contact Bank of Taiwan, Cheng Chung Branch (BKTWTWTP045) by telegram (SWIFT Message type: MT103) to request the equivalent tax due converted from TWD to other foreign currencies.  Bank of Taiwan, Cheng Chung Branch will inform the withholding agencies 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 withholding agencies pay the withholding 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 withholding 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:


    National Taxation Bureau of Taipei, Ministry of Finance 






    No. 2, Sec. 1, Zhonghua Rd., Taipei, Taiwan, R.O.C. 


    Bank of  Taiwan Cheng Chung Branch 






    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 Withholding Agency, Tax Code Number, Period of  Payment


 ● 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 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

  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]

 ● Note

If foreign platform operators remit the business tax and withholding tax at the same time, please be sure to write the tax payable respectively in the remittance remarks column, and please write “OUR” in the Details Of Charges column to avoid the underpayment.

Last updated:2022-11-02