Taiwan Publishes Notice Providing Guidance on 2020 Tax Returns for Foreign Providers of Electronic Services

The Taiwan Ministry of Finance has issued a notice providing guidance for foreign providers of electronic services on filing tax returns for 2020.

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Foreign profit-seeking enterprises selling cross-border electronic services to domestic individuals are required to go online to the Tax on Cross-Border Electronic Service on website of eTax Portal, Ministry of Finance by themselves or through tax agents to file the income tax returns for the taxable year 2020 and make payments during tax de…