How do offshore electronic service suppliers go through formality for the taxation registration?
The offshore electronic service suppliers, who sell the electronic services to our domestic natural individuals and have sales amounts over NT$480,000 a year, shall register for tax. Those business entities can locate the registration application page on the website as follows: eTax Portal, Ministry of Finance (www.etax.nat.gov.tw)/Tax on Cross-Border Electronic Services/Business Tax/Apply for Taxation Registration. After Registration Taxation approved, those entities shall apply for account number and password for going through the formalities of changing any registered information, reporting returns of business tax, and paying business tax. Moreover, while those entities authorized a tax return filing agent, the agent also shall apply for account number and password.