◎ Use of GUI-owned firm responsible for deaths, which retained the firm of inventory and fixed assets, if the undertaking by a successor, its inventory and fixed assets, as sales of goods exempt from sales tax levied .
Ministry of Finance Taipei IRS said near to telephone inquiries received by people using the GUI of sole traders responsible for the death of the remaining stock of the firm and fixed assets, whether as sales of goods exempt from sales tax levied?
The council noted that the person in charge of the death of sole traders, to continue to operate if its successor, the person responsible must first apply for change heir, then its successor, inventories and fixed assets of the sole traders, according to the Ministry of Finance on 88 March 11 Taiwan Finance and Taxation letter No. 881 901 692 provisions, subject to business tax non-nuclear section 3, paragraph 3, paragraph 2, of the sale of goods should be treated as range, may be exempted by the law stipulates Free open levied sales tax.
Bureau example, A king of father owned firm responsible person, if the death of his father, inherited by his father, the king's armor-owned firm, the remaining inventory and fixed assets of the deposit-free as sales of goods. If other than those situations, sole traders or transfer any reason to change the person in charge, its cargo transfer shall be deemed sale of goods, should open unified business tax to pay invoices reported the new head to the transferee of the invoice deductible input VAT paid output VAT law.
The council called on matters of business people there is a change of business registration, or merger, transfer, dissolution or discontinuance shall be the date of the occurrence of the fact within 15 days submit an application form to the competent tax collection authority for amendment or cancellation of business registration, so as to avoid conflict with the law.
