TWO. The Taxpayer
Q1：Who is the taxpayer in the event of an offshore electronic services business entity selling electronic services to domestic individuals?
A1： It is the foreign business enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. selling electronic services to domestic individuals that shall be the taxpayer.
Q2：What are electronic services?
1. The services used are downloaded via the Internet or other electronic tools and saved to computers or mobile devices (such as smartphone, tablet computer, etc.) for use.
2. The services are used online or via other electronic tools without being saved into any devices, including services used in digital form, like online games, advertisements, audio-visual browsing, voice frequency broadcasting, information contents (such as movies, soap operas, music, etc.) and interactive communications.
3. Other services used are supplied through the Internet or other electronic tools; for example, the services are supplied through the online platforms set up by an offshore electronic business entity and used at a physical location.
Q3：What is the domestic individuals?
A3：1. In the case that the services purchased are used without a physical location, the persons who have domiciles or residence within the territory of the R.O.C. or the persons under the following situations:
(1)Those who use computers or mobile devices for linking to the Internet or other electronic tools through technologies such as electronics, wireless, and optical fiber to purchase services, their equipment, or devices installed within the territory of the R.O.C.
(2)Those who use mobile devices to purchase services, the country code of their mobile phones is 886.
(3)Those who can be deduced to be domestic individuals from any information relevant to transactions, such as the billing address, bank account for payment, IP address of equipment or devices, SIM card of a device, etc.
2. In the case that the services purchased are used at a physical location within the territory of the R.O.C, the persons who purchase the services. The location of services used is identified as follows:
(1)Where there is an association between the services supplied and the real estate (such as accommodation services or building repair services, etc.), the real estate is within the territory of the R.O.C.
(2)Where the transportation service is supplied, the location of services used is within the territory of the R.O.C.
(3)Where the services in various forms of performances, exhibitions, etc. are supplied, the location of services used is within the territory of the R.O.C.
(4)For other services used whose location is within the territory of the R.O.C.