According to the National Taxation Bureau, individuals who sell goods or services for profit through the internet and whose sales revenue for a month does not reach the business tax threshold (NTD100,000 for goods sales and NTD50,000 for services sales starting from 2025) may be temporarily exempt from tax registration. However, if the sales revenue for the month exceeds the business tax threshold, they must immediately register with the National Taxation Bureau for tax purposes.

Although applicant meets all the requirements to apply for a Gold Card, there are some specific people who are not eligible to apply.