- Building management committees rent out rooftop platforms to telecom operators for installing base stations and collect rent, should register for tax and pay business tax
- If the committee is established solely for mutual assistance, the management fee collected from residents is exempt from tax registration and business tax
- However, if the committee leases the rooftop platform of the building to a third party, it is considered a business activity and should register for tax and pay business tax
- An example was given where a committee failed to register for tax and rented out the rooftop to telecom operators, resulting in a penalty for not issuing invoices and underreporting sales
- The tax bureau urges committees to register for tax if renting out rooftops for rent, and voluntarily report and pay any overdue taxes to avoid penalties
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
