VAT is levied on the supply of goods and services within the territory of Taiwan, according to the table below.
|Type of Business||Tax Rate|
|Regular Tax Rate||5%|
|Export sales and services||0%|
|Income from reinsurance premiums||1%|
|Night clubs and restaurants with entertainment||15%|
|Coffee shops and bars offering companionship services||25%|
|Wholesale agricultural traders or small agricultural product suppliers||0.1%|
A business entity shall file with the tax authority in a bi-monthly basis. An entity may apply for monthly filing basis if the entity is doing business as exporting (0% tax rate). The filing due date is 15th days after the end of reporting month.
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