National Taxation Bureau of Kaohsiung of the Ministry of Finance stated that small-scale business owners who pay wages, rents or various types of income during the year, the tax withholding statement should be done in accordance with Articles 89 and 92 of the Income Tax Act and the Standards of Withholding Rates for Various Incomes.
The bureau further stated that there are a few small-scale business owners (also known as small shops) who have been exempted from using the uniform invoices mistakenly believe that their taxes are determined by the National Taxation Bureau and no filing obligations in accordance with Tax Act, which resulted in not withhold tax when paying wages, rents or various incomes and got punished. The bureau explained in the example of rent payment: if a small-scale business owner rents a house from an individual landlord who residing in the territory of Republic of China, the owner should withhold 10% of at the time of rent payment (If the amount is not more than NT$2,000 each time of withholding, it will be exempted.), and submit the tax withholding previous month to government bank before the 10th of the following month, and file the withholding tax statement before the end of January of the following year.
The National Taxation Bureau once again reminded that there are no exceptions to the withholding for small-scale business owners. If any yet filing or yet withholding income is found, the filing and withholding should be submitted to the bureau branches of the area or tax offices as soon as possible so the relevant provisions of mitigation or exemption of punishments can be applied.