THREE. The Tax-filing Agent
Q1：Does an offshore electronic services business entity have to apply for taxation registration and pay VAT by itself?
A1：It is allowed to choose to apply for taxation registration and pay VAT by itself or to appoint a tax-filing agent to handle those matters.
Q2：What are the qualifications for a tax-filing agent for an offshore electronic services business entity?
A2：Any of the following can be appointed as a tax-filing agent for an offshore electronic services business entity :
1. An individual residing within the territory of the R.O.C.
2. An enterprise, institution, group, or organization which has a fixed place of business within the territory of the R.O.C.
Q3： How can someone become a tax-filing agent for an offshore electronic services business entity ?
A3：Where an offshore electronic services business entity appoints a tax-filing agent, it shall apply for approval from the local competent tax authority of the tax-filing agent. In case of a change of agent, it shall also file for approval for such an event.
Q4： What projects can a tax-filing agent act on?
A4： The projects that a tax-filing agent can act on are as follows:
1. Appointed to apply for taxation registration.
2. Appointed to file a VAT return and pay VAT.
3. Any other appointed items (such as accepting documents issued for the collection of taxes).
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