The Ministry of Finance(MOF) has clarified that, according to the regulations of the Value-Added Tax(VAT) Act, after a business deducts the input tax from the sales tax amount in the current period, the remaining positive balance is tax payable.

When a business consigns goods for sale, both the consignor and consignee are required to issue Government Uniform Invoices(“GUI”) in accordance with Article 17 of Taiwan’s Regulations Governing the Use of Uniform Invoices.

As retail services continue to evolve and diversify, retailers increasingly collect, process, and utilize consumers’ personal data, thereby bearing greater responsibility for ensuring data security. The Ministry of Economic Affairs (MOEA) stated that, to strengthen businesses’ implementation of personal data protection, it had already enacted the "Retail Industry Personal Data File Security Maintenance and Management Regulations" on August 1, 2023. Relevant businesses have since complied with the regulations by formulating personal data security maintenance plans.