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Consultation Window of Tax Authorities under Ministry of Finance Regarding VAT System on Cross-Border Electronic Services

Date: 2024-09-11
Office Name Contact Person E-mail Address
Taxation Administration Mr. Liang Interpretation of Laws and Regulations wjliang@mail.mof.gov.tw
Ms. Chen dot_pcchen@mail.mof.gov.tw
Mr. Shu psshu@mail.mof.gov.tw
Mr. Lin dot_ttlin@mail.mof.gov.tw
Mr. Lin dot_yhlin@mail.mof.gov.tw
Mr. Lin dot_chhlin@mail.mof.gov.tw
Tax
Authorities
National Taxation Bureau of Taipei Mr. Liao
(Taxation Registration)
NA11643@ntbt.gov.tw
Mr. Chou
(File and Pay Business Tax, Electronic Uniform Invoice)
NA12100@ntbt.gov.tw
Ms. Yen
(Business Tax Audit)
NA03230@ntbt.gov.tw
National Taxation Bureau of Kaohsiung Ms.Huang
(Business Tax Audit)
NE01679@ntbk.gov.tw
Ms.Cheng
(Taxation Registration, File and Pay Business Tax)
NE50124@ntbk.gov.tw
Ms.Huang
(Electronic Uniform Invoice)
NE50363@ntbk.gov.tw
National Taxation Bureau of the Northern Area Ms. Chen
(Taxation Registration)
NH02471@ntbna.gov.tw
Mr. Wang
(Business Tax Audit)
NH15059@ntbna.gov.tw
Ms. Cheng
(File and Pay Business Tax, Electronic Uniform Invoice)
NH15396@ntbna.gov.tw
National Taxation Bureau of the Central Area Mr. Chen
(Taxation Registration, File and Pay Business Tax, Electronic Uniform Invoice)
nb07760@ntbca.gov.tw
Mr. Wen
(Business Tax Audit)
nb01371@ntbca.gov.tw
National Taxation Bureau of the Southern Area Ms. Zhang
(Electronic Uniform Invoice)
ND10632@ntbsa.gov.tw
Ms. Liu
(File and Pay Business Tax)
ND12546@ntbsa.gov.tw
Ms. Jan
(Taxation Registration)
ND11111@ntbsa.gov.tw
Fiscal Information Agency Mr. Wang
(File and Pay Business Tax)
N107697@fia.gov.tw
Mr. Wang
(File and Pay Business Tax)
N107722@fia.gov.tw
Mr. Chuang
(Electronic Uniform Invoice)
N107738@fia.gov.tw
Mr. Lee
(Electronic Uniform Invoice)
N108242@fia.gov.tw

<NOTE>
    The competent tax authorities for cross-border electronic services shall be as follows: 
1. In the case that a business entity applies for taxation registration by itself, the local competent tax authority where the Central Government is located (Zhongzheng Branch, National Taxation Bureau of Taipei, Ministry of Finance). 
2. In the case that a business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.