According to the revised regulations announced by the Ministry of Finance on August 8th, 2022, starting from January 1st, 2023, internet sellers will be required to disclose their "business name" and "Unified Business Number". In addition, the tax registration items for online sellers will include "domain name and website address" and "membership account". Business operators are also required to disclose their "business name" and "Unified Business Number" on their webpage and transaction software.
Tax Registration
a. Which sellers need to register for tax?
Whether you are selling on an e-commerce platform, a social media group, or your own online store, you need to register for tax, including your domain name, URL, and member account. The information should be clearly disclosed on your sales webpage or app, including your business name and tax identification number.
b. What happens if you don't apply for a change in tax registration? What is the deadline for change?
According to the regulations set by the Ministry of Finance: the new regulations will be implemented from January 1, 2023, with a counseling period of four months until April 30. Those who fail to comply with the regulations during the counseling period will not be fined. After the counseling period ends, from May 1, 2023, those who do not apply for a change in registration as required will be penalized in accordance with Article 46, Paragraph 1 of the Value-added and Non-value-added Business Tax Act, with a fine of NT$1,500 to NT$15,000 for false registration, and may be fined on a per-occurrence basis if not improved.
※Article 46 of the Value-added and Non-value-added Business Tax Act
If a business operator falls under any of the following circumstances, the operator shall be given a fine of not less than NT$1,500 and not more than NT$15,000, except when the operator is notified to correct or make up for it within a time limit, and if the operator still fails to correct or make up for it at the expiration of the time limit, the operator shall be fined on a per-occurrence basis:
- Failing to apply for a change, cancellation, or report the suspension or resumption of business in accordance with the regulations.
- Providing false information in the application for business registration, change, or cancellation.
Trademark Application
a. The difference between trademark application and tax registration
Tax registration, company establishment, and trademark are under different units, and different regulations apply to them.Trademark: Apply to the Intellectual Property Office of the Ministry of Economic Affairs, and the applicable law is the "Trademark Act."Tax registration: Apply to the tax collection office (branch) under the local Ministry of Finance, and the applicable law is the "Value-Added and Non-Value-Added Business Tax Act."Company establishment: Apply to the Department of Commerce of the Ministry of Economic Affairs, and the applicable law is the "Company Act."
b. Do you need to apply for a trademark even if the business name is disclosed?
The company name is used to indicate the business entity itself, like a natural person's name. The trademark, on the other hand, is used to indicate the source of goods/services, and the examination standards are different. After we apply for business registration, it does not mean that we have obtained trademark protection. In other words, if your business name has not been submitted for trademark application to the Intellectual Property Office, it will not be protected by the Trademark Act.
GOLD KEEN Trademark reminds that Taiwan's trademark adopts a registration system. From the day the trademark registration is announced, the trademark owner will obtain 10-year exclusive protection. If you plan to use the company name as a brand name at the same time, in order to avoid confusion and misidentification caused by the "business name" label at the bottom of the webpage, you should apply for trademark protection for the brand name and the company's unique name as early as possible, especially with the new law in place.
Get your trademark before starting marketing. GOLD KEEN protects your intellectual property
