- Sales of taxable goods or services to foreign diplomatic missions or their personnel should issue zero-rated uniform invoices.
- When using uniform invoices, how should businesses issue invoices and declare business tax when foreign diplomatic personnel come to purchase taxable goods or services and present a “tax exemption card” issued by the Ministry of Foreign Affairs?
- The tax exemption card is based on the principle of reciprocity, where both countries agree to provide tax exemption treatment to diplomatic personnel stationed in each other’s country.
- To create a friendly shopping environment and improve the convenience of using tax exemption cards, businesses should deduct the amount of business tax from the pricing of taxable goods or services when selling to foreign diplomatic missions or their personnel.
- It is important to select zero tax rate when issuing the uniform invoice and include the name of the diplomatic mission or personnel in the “buyer’s name” field, as well as the tax exemption certificate number in the “certificate remarks” field.
- According to the regulations, invoices with zero tax rate are not eligible for winning prizes, and the prize money cannot be claimed.
- For any inquiries or doubts, people can call the toll-free service number 0800-000-321 or visit the website of the National Taxation Bureau of Kaohsiung.
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.
