The National Taxation Bureau of the Central Area has urged content creators who failed to register and pay business tax to file supplementary returns promptly, saying they may still avoid penalties under Article 48-1 of the Tax Collection Act.
Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, said the penalty-exemption period for content creators ended on 30 June 2026. The period applied to the guidance on taxation registration and the filing and payment of business tax for individuals who regularly publish creative or informational content online.
The Bureau urged content creators who are required to apply for taxation registration and to file and pay business tax, but have not done so, to file and pay supplementary business tax with the competent tax authority without delay. Those who meet the requirements of Article 48-1 of the Tax Collection Act may still qualify for penalty exemption.
The Ministry of Finance promulgated the “Directions on the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” on 10 September 2025. The Directions define domestic content creators as individuals who have a fixed place of business within the territory of the R.O.C., or who meet any of the prescribed conditions. These include:
- having a domicile or residence within the territory of the R.O.C.;
- having the installation location of the computer equipment or mobile device they use within the territory of the R.O.C.;
- using a mobile device connected to a phone number with the R.O.C. country code (886); or
- being identifiable as an individual within the territory of the R.O.C. based on relevant information.
Where such domestic content creators sell goods or services within the territory of the R.O.C., they must apply for taxation registration in accordance with Article 28 of the Value-added and Non-value-added Business Tax Act. They must also file and pay business tax in accordance with the relevant provisions of the Business Tax Act. This applies if they have a physical fixed place of business, possess a business title, or employ personnel to assist with sales. It also applies if they engage in online sales with monthly sales amounts reaching the minimum taxable sales amount, currently TWD 100,000 for sales of goods and TWD 50,000 for sales of services.
The Bureau particularly urged domestic content creators to promptly review whether they are subject to the requirements set out in the Directions. Although the penalty-exemption period prescribed by the Directions has ended, creators who failed to register and pay business tax through inadvertence may still qualify for penalty exemption under Article 48-1 of the Tax Collection Act.
To qualify, the case must be neither one brought about by an informant nor one under investigation by an investigator appointed by the tax authorities or the Ministry of Finance. The creators must also voluntarily apply for taxation registration and file a supplementary tax declaration. In addition, they must make supplementary payment covering the business tax they failed to declare and pay the daily interest accrued on the amount of that supplementary tax.
The Bureau said creators who believe they are subject to the requirements should act promptly to regularise their tax position with the competent tax authority.
This announcement was made on 19 October 2026.
