[Taiwan] Taiwan VAT Filing Q&A

๋Œ€๋งŒ ๋ถ€๊ฐ€๊ฐ€์น˜์„ธ ์‹ ๊ณ  FAQ

In general, a company should file the VAT return every 2 months in Taiwan. However, under certain circumstances, companies can apply for monthly VAT reporting after getting the approval from the tax authority.

๋Œ€๋งŒ์˜ ๊ตํ†ต์นด๋“œ ์ •์•ก๊ถŒ TPASS

๋Œ€๋งŒ์˜ ๊ตํ†ต์นด๋“œ ์ •์•ก๊ถŒ TPASS

๋Œ€๋งŒ ๊ตํ†ตํ†ต์‹ ๋ถ€(MOTC)๋Š” ๋ถ๋ถ€, ์ค‘๋ถ€, ๋‚จ๋ถ€ 3๋Œ€ ์ƒํ™œ๊ถŒ ํ†ต๊ทผ์ž๋ฅผ ๋Œ€์ƒ์œผ๋กœ ํ•˜๋Š” ๋Œ€์ค‘๊ตํ†ต ์›”์ •๊ธฐ๊ถŒ์ธ ‘TPASS’๋ฅผ ์ถœ์‹œํ–ˆ์œผ๋ฉฐ, ์š”์š”์นด, ์•„์ด์บ์‹œ2.0 ๋“ฑ ๊ฐ ํ˜„๊ณผ ๋„์‹œ๋ณ„๋กœ ๋‹ค์–‘ํ•œ ํ”Œ๋žœ๊ณผ ๊ฐ€๊ฒฉ์„ ์ œ๊ณตํ•˜๋Š” TPASS ์นด๋“œ ํŒ๋งค๋ฅผ ์‹œ์ž‘ํ–ˆ์Šต๋‹ˆ๋‹ค. ๊ตํ†ต๋ถ€์— ๋”ฐ๋ฅด๋ฉด, 3๋Œ€ ์ƒํ™œ๊ถŒ 11๊ฐœ ํ˜„(็ธฃ)๊ณผ ์‹œ์˜ ์›” ์ •๊ธฐ๊ถŒ์€ 7์›” 1์ผ์— ์ •์‹์œผ๋กœ ์‹œํ–‰๋˜์—ˆ์œผ๋ฉฐ, ํƒ€์ด๋ฒ ์ด์‹œ-์‹ ๋ฒ ์ด์‹œ-์ด๋ž€ํ˜„์„ ์ž‡๋Š” ์›” ํ†ต๊ทผ ์ •๊ธฐ๊ถŒ์€ 8์›” 28์ผ๋ถ€ํ„ฐ ์‹œํ–‰๋์Šต๋‹ˆ๋‹ค.

๋Œ€๋งŒ์—์„œ ์ˆ˜์ถœ ์‹œ ๊ผญ ์•Œ์•„์•ผ ํ•  ์˜์„ธ์œจ ํ˜œํƒ

๋Œ€๋งŒ ์ˆ˜์ถœ ์‹œ ๊ผญ ์•Œ์•„์•ผ ํ•  ์˜์„ธ์œจ ํ˜œํƒ

๊ตญ์ œ๋ฌผ๋ฅ˜๊ฐ€ ํŽธ๋ฆฌํ•ด์ง์— ๋”ฐ๋ผ ๊ธฐ์—…์ด ์ œํ’ˆ์„ ๋‹ค๋ฅธ ๊ตญ๊ฐ€๋กœ ์ˆ˜์ถœํ•˜๋Š” ๊ฒƒ์ด ์ ์  ๋” ํŽธ๋ฆฌํ•ด์ง€๊ณ  ์žˆ์œผ๋ฉฐ, ๋งŽ์€ ๊ธฐ์—…์—์„œ ์ž์ฒด ๋ธŒ๋žœ๋“œ ์ œํ’ˆ์˜ ํ•ด์™ธ ํŒ๋งค๋ฅผ ํ™•๋Œ€ํ•˜๊ณ  ์žˆ์Šต๋‹ˆ๋‹ค.