Unofficial translation:
The North District National Taxation Bureau of the Ministry of Finance stated that in the past three years, due to the impact of the pandemic, people have increased their usage of mobile payments to reduce the risk of infection through physical contact and maintain safe social distancing. This has significantly boosted the adoption rate of mobile payments. To encourage small-scale businesses to accept mobile payments from consumers and promote the widespread use of mobile payments in our country, the Ministry of Finance established the “Operational Regulations for Tax Incentives for Small-Scale Businesses Adopting Mobile Payments” on January 12, 107 (2018). The regulations apply from the approved application date until December 31, 114 (2025). Small-scale businesses with monthly sales exceeding NT$200,000 will still be subject to a 1% business tax but are exempted from using unified invoices.
The bureau explained that as of June 30, 112 (2023), there are 16,382 small-scale businesses nationwide benefiting from the aforementioned tax incentives. However, if any of the following situations apply, the competent tax authorities may suspend their tax benefits, and they are not allowed to reapply for one year:
1. The business voluntarily applies for the suspension of the tax incentives.
2. The business, operating in physical stores, refuses to accept payments made through smart mobile devices by consumers.
3. The business, which has not separately or entirely commissioned mobile payment service providers, submits an application for the tax incentives.
4. The business disagrees with the commissioned mobile payment service provider in providing quarterly sales data to the competent tax authorities.
The bureau urges that mobile payments have become a global economic development trend. For those businesses already approved to receive tax incentives, they are encouraged to actively remind consumers to use mobile payment devices during checkout and prominently display the mobile payment collection logo at the checkout counter to promote the widespread adoption of mobile payments in our country. Information related to this tax incentive can be found and downloaded from the Ministry of Finance’s tax portal (https://www.etax.nat.gov.tw/) and the “Mobile Payment Section for Small-Scale Businesses” on various regional taxation bureau websites. For any further inquiries, please call the toll-free service hotline: 0800-000-321.
Press Release Contact: Sales Tax Division, Director Wang
Contact Number: (03) 3396789, ext. 1250
Source: gov.tw
