포플러

본문 바로가기

팝업레이어 알림

팝업레이어 알림이 없습니다.
  • Languages





  • Business Entities Who Fail to Apply for Taxation Registration May be Punished Consecutively.
    Date:2019-02-27 

    National Taxation Bureau discovered recently that some taxpayers who published business information on internet to sell goods (services) without applying for taxation registration being punished due to fail to apply for taxation registration within time limit after being ordered to comply with the requirements by National Taxation Bureau.

    The Bureau indicated, pursuant to Article 1 of Value-added and Non-value-added Business Tax Act (hereinafter, the “Act”), value-added or non-value-added business tax shall be levied, on the sale of goods or services within the territory of the Republic of China and on the import of goods. And according to Article 28 of the Act, the head office of a business entity and its branches with fixed places of business shall each file an application for taxation registration separately with the tax authority before commencement of business. According to Article 45 of the Act, a business entity failing to apply for taxation registration in accordance with the prescribed provision, in addition to being ordered to comply with the requirements within a specific time limit, may be punished with an administrative fine of no less than NT$3,000 and no more than NT$30,000; in case of a failure in compliance with the requirements within the specific time limit, the business entity may be punished consecutively each violation.



  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)6221-4376

  • Vietnam Office

    : 13F, Charmvit Tower, 117 Tran Duy Hung Street, Cau Glay District, Hanoi, Vietnam / Tel:(84)34-8218-444

  • Korea Office

    : 100, Cheonggyecheon-ro, Jung-gu, Seoul, Republic of Korea / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

  • Taiwan Office

    : 18F-2, No.163, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan (R.O.C) / Tel : (886)988-057-215

상단으로