- Business tax audits for selected cases and online transactions will start in April 2023.
- The focus of the audits will be on common violations related to sales of goods or services, including online sales.
- Violations include:
- Failure to register for business tax
- Short or missing invoices
- Issuing fake invoices
- Failure to obtain input invoices
- Failure to report taxes on foreign services
- Reporting taxable sales as zero-rated or exempt sales
- Businesses in high-traffic areas, night markets, popular stores, hair salons, and real estate rental businesses will be subject to increased scrutiny.
- Businesses are encouraged to self-audit and voluntarily report any tax violations before being investigated.
- Voluntary reporting can result in exemption from penalties.
- For questions, call the free service line at 0800-000321.
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.
