Certain foreign businesses earning income from cross-border electronic services sold to individuals in the Republic of China (Taiwan) must file income tax returns for 2020 through the online “eTax Portal” and make corresponding payments by May 31, according to an April 30 announcement from R.O.C.’s National Taxation Bureau of Taipei.
The “Tax on Cross-Border Electronic Services” filing is available in English as well as Chinese. First-time users will need to apply for registration before filing. Foreign businesses that have already applied for business registration for filing business taxes may use their same account number and password and do not need to re-register.
Foreign businesses located in countries with which R.O.C. has a tax treaty and which do not operate in R.O.C. through a permanent establishment may apply for an exemption.
Late payment surcharges will apply for payments not made by the deadline.
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