- Non-profit organizations undertaking government commissioned business and receiving payment should pay business tax if they do not meet tax exemption requirements
- Non-profit organizations with a public welfare purpose should pay business tax if they sell goods or services, undertake government commissioned business, or procurement projects
- Organizations should fill out sales receipts and pay business tax for each transaction, or issue unified invoices and automatically pay business tax if registered
- A specific organization was found to have not paid business tax on a total contract amount of over NT$15.93 million, leading to a tax evasion investigation and penalty
- Organizations are advised to review their tax compliance to avoid unnecessary risks, and can avoid penalties by voluntarily reporting and paying any missed taxes with interest before being investigated
- For inquiries, people can call the toll-free service number 0800-000321 for assistance from the tax bureau
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.
