Estate Tax and Life Insurance Employee physical examination fees should be included in the salaries and withholding tax returns should be filed
Sep 23

According to Article 4 of Tax Collection Act, when a foreign diplomat in Taiwan with a diplomat identification card and tax exemption card issued by the Ministry of Foreign Affairs purchases goods or services, the vendor should issue a zero-tax-rate invoice and provide exemption from sales tax.

If the buyer of goods is a member of a foreign mission in Taiwan, the correct way for the vendor to issue the GUI is to use the actual sales price (the selling price that includes sales tax÷(1+tax rate)) and issue a zero-tax-rate GUI.

written by Good Earth

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