The office reminds businesses within its jurisdiction, whether they provide camping sites or rent camping vehicles, that according to Article 28 of the Value-Added and Non-Value-Added Business Tax Law, they must complete tax registration with the local tax office before commencing operations. Those found to have operated without completing tax registration, either through inspection by the enforcement agency or through reports from individuals, and have evaded tax obligations, will be subject to tax payment and penalties as stipulated by the law.
Source: mof.gov.tw
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