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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Directions

Tax Act:
Directions for Assessing Sales Amounts of Street Vendors
Content:
Note:
In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.

Issuance of Decree NO.790653701 by the MOF on 20 June 1990
Issuance of Amendment by MOF Decree No. 841602927 on 25 January 1995

1.The Directions herein are set forth pursuant to the Regulations for Assessing Business Tax of Certain Business Entities as well as Important Directions for Improving the Management of Street Vendors ssued under Executive Yuan Decree No. 4772 dated March 31, 1984. 
2.The competent authority shall set up taxpayer registration files for all street vendors with business permits issued by the municipal or county (city) government, as well as fixed-place street vendors without such permits, and collect business tax from them in accordance with the Directions herein. 
3.The business tax due for a street vendor shall be the assessed business tax provided in the Flat Rate Business Tax Table for Street Vendors based on the grade of the vendor minus 10% of input tax filed. 
4.The grade of a street vendor shall be rated by its business type, area, and location according to the guidelines below: 
I.The base point of a street vendor is determined by its business area as provided in the Base Point Table for Assessing Business Tax on Street Vendors. (The business area of mobile street vendors is uniformly computed as less than 3.5 pings). 
Ii.The grading of the location of a street vendor shall refer to the Expense Grade Table for Assessing Business Tax for Small Business Entities. The points for different grades shall refer to the Location Points Table for Assessing Business Tax for Street Vendors. 
Iii.The competent authority will determine the grade, sales amount and assessed business tax of a street vendor according to the Flat Rate Business Tax Table for Street Vendors based on its total points tallied as described above. 
Iv.The competent authority may adjust the assessed sales amount of a street vendor up to the extent of 30% in view of seasonal factors, business characteristics or other actual business conditions. The extent of adjustment as described above may go beyond the 30% limit if there are special circumstances pertaining to the business of the street vendor, subject to the approval of the director of the competent authority. 
5.The competent authority shall issue a tax payment notice once every three months to street vendors for the payment of business tax. 
6.The Guidelines herein are subject to change if there is necessity. 
Appendix 1 Flat Rate Business Tax Table for Street Vendors

Grade Points Assessed Monthly Sales Amount ($) Assessed Monthly Tax ($) Remark
Grade 1 120 266,700 2,667 For street vendors with under 39 points, sales amount shall be computed at NT$1,500 per point. For a street vendor whose sales amount is below the minimum taxable sales amount, the competent authority will exempt it from paying business tax and forward the information to the information department.
Grade 2 110-119 241,600 2,416
Grade 3 100-109 216,700 2,167
Grade 4 90-99 191,700 1,917
Grade 5 90-99 166,700 1,667
Grade 6 70-79 141,700 1,417
Grade 7 60-69 116,700 1,167
Grade 8 50-59 91,700 917
Grade 9 40-49 66,700 667

Appendix 2 Base Point Table for Assessing Business Tax on Street Vendors
Area
Point
Type of business < 1.5 ping < 2.5 ping < 3.5 ping < 4.5 ping > 4.5 ping
Mountain animal and seafood and beverage vendors 30 42 54 66 78
Betel nut vendors 30 42 54 66 78
Fashion and general merchandise vendors 28 38 48 58 68
Fruit, vegetable, fish and meat vendors 26 35 44 53 62
General snack and cold beverage vendors 24 31 38 45 52
Others 24 32 40 48 56

Appendix 3 Location Points Table for Assessing Business Tax on Street Vendors
Grade Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8
Points 56 48 40 32 26 20 14 8
Visitor:2437 Update:2018-04-25
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