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2018-02-22
To excel the prevalence level of Mobile Payment in Taiwan, and also to achieve Executive Yuan Premier Lai has announced of the goal of reaching 90% in Mobile Payment by 2025. On January 12, 2018, the Ministry of Finance has promulgated and announced the “Directions on Applicable Tax Incentive for Small Business Entities Inducting Mobile Payment”, by which to encourage small business entities selling goods or services through tangible storefront to accept consumers making payment via mobile devices. National Taxation Bureau of Kaohsiung stated, small business entities meeting accepting payments by consumers using smart mobile carrier devices (i.e. smart phones, tablets, smart watches, smart wrist bands and the like) and also commissioning a mobile payment operator to apply for eligibility of the tax incentive (those accepting two or more mobile payment operators’ money-flow service shall commission the operators separately and entirely), and also consenting to accepting the commissioned mobile payment operators to supply the sales revenue data and the competent taxing authority’s assessed sales figure and business tax amount, are eligible to apply for approval for whose current quarter up to December 31, 2020, by having the taxing authority assess and levy the business tax at a 1% business tax rate, and also be exempted from using the uniform invoice, with the application period spanning from Jan. 12, 2018 to Dec. 31, 2020. The Bureau further explained, to bring small business entities to comprehend the current tax incentive for improving the desire to induct Mobile Pay, currently, a “Dedicated forum for small business entities to induct Mobile Payment” has been set up at eTax Portal site, Ministry of Finance(http://www.etax.nat.gov.tw) and at each local taxation bureau websites, and people desiring to inquire for the approved small business entities list eligible for the tax incentive can log in to inquire at the dedicated forum.
Source: Ministry of Finance
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