2020/04/18 Remember to Apply for Taxation Registration When You Use Social Networking Sites to Sell Goods

According to the National Taxation Bureau of Kaohsiung of MOF, with the popularization of smartphones and the rise of social networking sites, more and more individuals have recently used Facebook and LINE communication software, etc. to establish communities, groups, or use online streaming. They provide the merchandise sales information to guide fans to consume. However, they were penalized by the National Taxation Bureau for failing to apply for taxation registration.

 

The bureau explained that the change in mass consumption habits has promoted the sales model from brick and mortar stores to online stores, and personal use of online platforms or social networking sites to sell goods or services is an online sales activity. Except for the tax threshold of the sales amount (NTD 80,000 for selling goods and NTD 40,000 for services) may temporarily exempt from registration or comply with Article 29 of Value-added and Non-value-added Business Tax Act without applying taxation registration. When the sales volume reaches the threshold of business tax in the month, they should apply governing taxation registration to the National Taxation Bureau immediately.


    
The bureau especially reminded online sellers that with the severe and special infectious pneumonia epidemic (COVID-19) spreading, people are less likely to go out and spend, and online transactions are becoming more and more active. Therefore, avoid paying an overdue tax and punished after being reported or seized afterward, those online sellers shall apply for taxation registration as soon as possible.

 

Contact: Mrs. Chen, the Head of the Third Examination Division


TEL: 07-7256600  ext.8630

Issued：National Taxation Bureau of Kaohsiung Release date：2020-04-10 Last updated：2020-04-10