The Kaohsiung National Tax Bureau of the Ministry of Finance stated that registration fees for enrollment, employment examinations, and sports activities are not subject to business tax. The bureau clarified that these fees do not fall within the scope of taxable sales because they are not considered consumer transactions. Non-profit organizations, institutions, groups, and agencies organizing exams or skill assessments do not need to pay consumption tax on the fees collected. However, for-profit companies organizing exams for employee recruitment are subject to business tax. Similarly, registration fees for employment exams and sports events are also not subject to business tax.
Source: gov.tw
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