The National Taxation Bureau of the Northern Area, Ministry of Finance indicates that, to comply with amendments to the“Value-added and Non-value-added Business Tax Act” (hereinafter referred to as the Business Tax Act) published on 28 December 2016 and implemented on 1 May 2017, “VAT on Cross-Border Electronic Services Platform” has been established on the eTax Portal, Ministry of Finance (website: https://www.etax.nat.gov.tw/). The Bureau explains that an offshore electronic services business entity or an appointed tax-filing agent can  apply for taxation registration online on the above platform by filling in relevant information (such as basic information, operation information, registered country information, bank account information for payment and refund, information on entrusted agent, etc.), and then upload electronic files with relevant certification documents. The whole process is fully online so that it is not necessary to deliver paper application forms.
The Bureau stated that an offshore electronic services business entity or its appointed tax-filing agent who is located in the territory of the Republic of China shall file and pay for VAT in accordance with Article 35 of the Business Tax Act. An online business tax filing and payment system has been established on the “VAT on Cross-Border Electronic Services Platform,”enabling the applicant to enter  input/output documentary evidence, calculate the amount of payable/overpaid business tax, and produce a business tax return application and payment notice online without installing off-line filing software. In case of finding any mistake in the originally filed data, the applicant can also make amendments and upload relevant documents online. Besides, to facilitate offshore electronic services business entities to pay their tax on time, a cross-border tax payment account has been established for offshore electronic services business entities, enabling them to remit tax through worldwide financial institutions. We welcome you to make the best use of this new service.
The Bureau further emphasizes that, upon the completion of aforesaid taxation registration, all citizens can search public information on offshore electronic services business entities in the  VAT on Cross-Border Electronic Services Platform. This not only  promotes transparent transaction information on both sides and facilitates business activities, but also increases the treasury income, fulfills social responsibilities, and enhances corporate images. It is therefore suggested that offshore electronic services business entities comply with all relevant laws and regulations.
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