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

Date: 2025-08-01

Office Name

Contact Person

E-mail Address

Taxation Administration

Mr. Liang

Interpretation of Laws and Regulations

wjliang@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

Ms. Chou
(Taxation Registration)

NA12495@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

Mr. Yang
(Business Tax Audit)

NE01797@ntbk.gov.tw

Ms.Cheng
(Taxation Registration, File and Pay Business Tax)

NE50124@ntbk.gov.tw

Ms. Lo
(Electronic Uniform Invoice)

NE50094@ntbk.gov.tw

National Taxation Bureau of the Northern Area

Mr. Tsai
(Taxation Registration)

NH15735@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. Liang
(Business Tax Audit)

nb06770@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)

N107722@fia.gov.tw

Ms. Hu
(File and Pay Business Tax)

N108178@fia.gov.tw

Mr. Chuang
(Electronic Uniform Invoice)

N107738@fia.gov.tw

Ms. Chen
(Electronic Uniform Invoice)

N108310@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.