Taipei Treasury Internal Revenue Service said that the freight forwarder freight industry because transit goods accidentally damaged while compensation for the loss of the owner, the freight revenue may not deduct the amount of compensation after the opening GUI.

Description council, according to value-added and non-value-added business tax section 1 and section 16 provides that in the territory of the Republic of China sells goods or services and imports of goods, sales tax shall be levied according to the law; sales of business people selling goods or all of the consideration received services, including all costs in the price of the goods or services of the additional charge of the business people. So, business people as a result of sales of goods or services made compensation payments are derived, must open a GUI newspaper pay sales tax, on the contrary, if it is due to the purchase behavior and compensation payments were made, the case of non-business tax levied range.

Bureau For example, Company A freight forwarder industry goods to the owner of Company B, the two sides agreed shipping charge $ 10,000, a company due to the transit of goods required to compensate the Company B accidentally damaged loss of $ 2,000. B Company of the purchase of transport services, its made compensation payments of $ 2,000 part, regardless of the sale of goods or services, non subject to business tax assessment range, Company B without having to open a unified invoice to Company A; A company paid B Company of $ 2,000 section , sales returns and allowances shall not be set off against the amount of sales, should remain on the freight revenue of $ 10,000 to open a GUI and report to pay sales tax.