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Zero Tax Rate Applicable for Sales to Foreign Customers in Tax-Free Zone: Tax Bureau Clarification

  • Sales to foreign customers with goods delivered to bonded area are eligible for zero tax rate
  • Documentation required for applying zero tax rate includes order form, delivery receipt, customs declaration, and other proof
  • Example provided for company selling goods to foreign customers and delivering to bonded area
  • Reminder to include sales amount in appropriate tax declaration column and provide necessary documentation for faster processing
  • Contact information provided for inquiries or assistance regarding tax declaration process

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.

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