VAT is levied on the supply of goods and services within the territory of Taiwan, according to the table below.
|Type of Business||Tax Rate|
|Regular Tax Rate||5%|
|Export sales and services||0%|
|Income from reinsurance premiums||1%|
|Night clubs and restaurants with entertainment||15%|
|Coffee shops and bars offering companionship services||25%|
|Wholesale agricultural traders or small agricultural product suppliers||0.1%|
A business entity shall file with the tax authority in a bi-monthly basis. An entity may apply for monthly filing basis if the entity is doing business as exporting (0% tax rate). The filing due date is 15th days after the end of reporting month.
: Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919
: 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)6221-4376
: 13F, Charmvit Tower, 117 Tran Duy Hung Street, Cau Giay District, Hanoi, Vietnam / Tel:(84)34-8218-444
: 15th Floor R.1508, Vincom Center Tower, 72 Le Thanh Ton Street, Ben Nghe Ward District 1, Ho Chi Minh City, Vietnam / Tel : (84)28 2250 8901
: 18F-2, No.163, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan (R.O.C) / Tel : (886)988-057-215
: Unit 02-02, Teega Tower, Jalan Laksamana 1, Puteri harbour, 79250 Iskandar Puteri, Johor Darul Takzim, Malaysia / Tel : (60)16 7099 778
: 100, Cheonggyecheon-ro, Jung-gu, Seoul, Republic of Korea / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056