- Shop owners in Taiwan should include sales tax in the pricing of goods or services to avoid penalties for violating regulations.
- The Kaohsiung National Tax Bureau has received inquiries from the public regarding the practice of requesting an additional 5% sales tax when asking for a unified invoice at checkout.
- According to the Value-Added and Non-Value-Added Business Tax Law, businesses should include sales tax in the pricing of taxable goods or services.
- Different types of unified invoices and ways of filling in the amounts apply depending on the buyer’s identity.
- Failure to include sales tax in the pricing of taxable goods or services may result in penalties ranging from NT$1,500 to NT$15,000.
- Shop owners should honestly issue unified invoices and collect payment according to the marked prices to avoid penalties for underreporting or claiming that pricing does not include sales tax.
- For inquiries or doubts, the public can contact the toll-free service hotline 0800-000-321 or visit the website of the Kaohsiung National 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.
