<Previous>
◎ In cosmetic medicine medical institutions engaged in non genus medical services, sales tax should be levied on their registrations
Ministry of Finance Taipei IRS says the medical institutions operating income of aesthetic medicine, is the implementation of the resulting business operators, but where the case of the medical institutions engaged in non medical services, should apply in addition to business registration and business tax levied outside, yet its profit income should be reported to pay business income and comprehensive income of the operator.
Description council, according to value-added and non-value-added business tax law, medical services, pharmaceuticals, ward lodging and meals of hospitals, clinics, nursing homes provide, exempt from sales tax; and exemption of business registration. Medical institutes engaged in by a qualified physician through medical technology, such as: surgery, drugs, medical devices, biotechnology and other materials, with the implementation of invasive or minimally invasive medical technologies to improve the physical appearance of the medical practice, and supplemented for the purpose of treating disease the "aesthetic medicine", belongs to the Department of the category "medical services", which specializes in health care services under the terms of the Act Qian Jie business registration and exemption of sales tax levied Free.
Council added that in the beauty medicine cosmetic medical institutions such as sales of goods or by craft, machinery, appliances, timber, cosmetics, food, etc., in order to maintain and improve bodybuilding body, the senses, the comprehensive guide, the measures implemented, etc. non-medical practices, just simply for the beauty sector, run thin beauty business, were not a continuation of the medical business, then it is normal commercial behavior, according to the law should apply for business registration and business tax levied and the sector such as medical institutions and the site setting, its place of business should each have a separate access door, and the use of space should be a clear distinction.
Council illustration, beauty clinics had A department engaged Qian Jie thin beauty business, not do business without business registration, the payment of duties in addition to the tax authorities seized outside of the tax and impose fines doubled. The council called on medical institutions in the beauty of medicine concurrently business registration of non-medical services should handle the case, impose sales tax, if any misunderstanding caused by the Act shall be submitted in Failing payment of the circumstances, please make a report as soon as possible to handle automatic pay to avoid after being seized back taxes cut penalty.
