Taiwan Issues Notice on Requirement for Domestic Entities to Pay Business Tax on E-services Purchased from Foreign Providers

Taiwan's National Taxation Bureau of the Northern Area issued on 26 August 2019 a notice on the requirement for domestic business entities to declare and pay business tax on e-services purchased from foreign providers.

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Domestic business entities who purchase e-services from a foreign e-commerce business entity shall pay the business tax in accordance with Article 36 of Business Tax Act

The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) states that foreign e…