Newsletter
INCOME DERIVED FROM USE OF COMPUTERIZED RESERVATION SYSTEM PROVIDED BY A FOREIGN ENTERPRISE IS TAXABLE
The Ministry of Finance announced in February that the enrollment fee, user fees, service charges, commissions, and other relevant fees paid by the hotel industry, airlines, and other profit-seeking enterprises in Taiwan to foreign profit-seeking enterprises for using their computerized reservation system are income from ROC sources, and should be taxed or subject to withholding taxes under the relevant provisions of the Income Tax Law.