The Annual Sales Amount Criteria of a Foreign Enterprise, Institution, Group, or Organization Having No Fixed Place of Business within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals Shall Apply for Taxation Registration<br> Article 0
1. In accordance with Paragraph 3, Article 28-1 of the Value-Added and Non-Value-Added Business Tax Act.
2. Aforeign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. ,which sells electronic services to domestic individuals ifannual sales amount exceeds NT$480,000, shall apply for taxation registration with the competent tax authority in linewith Paragraph 1, Article 28-1 of the Value-Added and Non-Value-added Business Tax Act.
3. The Decree shall take into force from 1 May 2017.