- 從今年 1 月 1 日起，台灣個人或企業付給臉書的廣告費，必須主動向國稅局報稅，稅率 6%。這是因為臉書在台灣沒有落地，所以你必須幫臉書繳所得稅。
- 其餘國外的網路服務，如 Gitbub、Slack、Dropbox 等付費，目前仍然以 20% 的稅率，必須主動幫境外業者向國稅局申報。
Facebook Business 的 New Taiwan Withholding Tax Rate 新扣繳稅率 FIL WHT Tax Ruling Approval 說明：
Q: What is withholding tax (WHT)?
A: WHT is the tax applicable on the payment you make to Facebook Ireland, which you are obliged to account for towards the Taxation Administration, Ministry of Finance, R.O.C in accordance with Facebook Community Payments Terms and the invoice issued to you.
答：預扣所得稅（或扣繳稅）為您依據 Facebook 社群付款條款及商業發票，在給付 Facebook Ireland 時需扣取之稅款，該稅款 由您負責申報支付予中華民國財政部國稅局 。
Q: In the past, we have been deducting 20% WHT on the invoices and paying the rest (80%) to Facebook. Why is there a reduction in WHT rate to 6%?
問：在過去，我們一直以商業發票的金額，扣繳 20% 之稅款後，將剩餘的 80% 款項給付予 Facebook。為什麼現在扣繳稅率降為 6%？
A: On 2 Jan 2018, the Taiwan Ministry of Finance issued a tax ruling to address the income tax treatment of foreign enterprises providing cross-border electronic services to Taiwan customers. Under the tax ruling, Facebook Ireland has applied for and obtained approval from the MoF for a 6% effective WHT rate to apply on its receipts from Taiwanese customers like yourself. Please refer to the approval letter enclosed.
答：中華民國財政部於民國 107 年 1 月 2 日發布稅法解釋令，規範外國營利事業跨境銷售電子勞務予中華民國境內買受人之相關所得稅課稅規定。Facebook Ireland 已依據該解釋令提出申請並經財政部核准。基此， 台灣客戶 (如同您) 於給付 Facebook Ireland 時係適用 6% 之有效扣繳稅率。 核准函請參見附件。
Q: When should we start applying the new 6% WHT rate?
問：請問我們何時需開始適用新的 6% 扣繳稅率？
A: You should start applying the new 6% WHT rate with immediate effect. All outstanding invoices (for Ads placed on/ after 1 Jan 2017) and all future payments due and payable to Facebook Ireland should be deducted at this new WHT rate. Consequently, Facebook Ireland should receive net payment of 94% on its invoices from you going forward.
答：您需立即開始採用 6% 的扣繳稅率。所有尚未付款之商業發票（對於刊登於 106 年 1 月 1 日或之後之廣告）以及所有未來對 Facebook Ireland 之應付款皆須使用該新扣繳率。因此，Facebook Ireland 往後應收到商業發票金額的 94% 之稅後淨額。
Q: Do we have to provide the WHT statements?
A: Yes, you will still need to provide us with Copy II of the official WHT statements submitted to the Taiwan tax authority evidencing the WHT deductions. There is no change in this procedure from the past. It is your responsibility to file and account for the WHT to the tax authority in an accurate and timely manner.
Q: What if we are based in a different city from Taipei with a different local taxing authority? Will the new WHT rate still apply to us?
A: Yes, the approval from MoF was granted on a national level and will be binding on all local tax authorities and withholders across Taiwan. You will note from the bottom of the approval letter that the approval has been disseminated to other tax offices in Taiwan.
Q: Can we apply this new WHT rate to other overseas e-commerce payments as well?
A: No, the MoF approval is specific to Ads payments made by Taiwanese customers to Facebook Ireland. You should consult your vendors/ local tax advisors to ascertain the correct WHT treatment on these other overseas payments.
答：不行，這項財政部之核准僅適用於台灣顧客給付給 Facebook Ireland 之廣告價款。 對於給付其他跨境之價款，您需要諮詢您的供應商或稅務顧問以確認正確扣繳稅率之使用。
Q: Does it mean that we do not have to account for Value-added Tax (VAT) on the Facebook payments?
問：請問這代表對於給付 Facebook 的款項，我們不需負擔營業稅嗎？
A: No, this change in WHT rate applies only to income tax. There is no impact to the existing VAT treatment. You will still need to account and file for VAT, where applicable, to the Taiwan tax authority.
Q: What if we already applied 20% WHT on this month’s payment, will Facebook pursue us to pay for the 14% WHT that was “over withheld”?
問：如果我們已經以 20% 稅率扣繳這個月的給付額，請問 Facebook 會向我們索取 14% 的溢扣繳稅款嗎？
A: No, but please ensure the correct updated WHT rate is applied on the next payment due to us.