- Gold bars and blocks are exempt from business tax
- Businesses should issue invoices honestly
- Sales of exempt gold items should have tax-exempt invoices
- Sales of other precious metals should have fully taxed invoices
- Consumers can receive prizes regardless of whether the invoice is taxed or tax-exempt
- Businesses must issue separate invoices for gold items with processing fees
- Failure to issue correct invoices can result in penalties
- Consumers should remember to request invoices
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.