台灣是 Facebook 最重視的巿場之一，我們在此要與您分享財政部國稅局核准的新扣繳繳稅。根據中華民國財政部稅法解釋令，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，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。現在起，Facebook Ireland已依據該解釋令，提出申請並經財政部核准，基此，我們的台灣客戶 於給付Facebook Ireland時扣繳稅率將由 20% 降為6%。

核准函上說明扣繳稅率的降低將自民國106年1月1日起追溯適用，這意味著台灣客戶對於民國106年1月1日以後於Facebook平台上發布的廣告，若客戶已負擔20%扣繳稅額的部分，現有權利去向台灣稅局申請退稅。因為廣告投放者是扣繳稅款的負擔者，業者現可向稅局申請退還14%的溢扣繳稅款，有關退稅程序需由業者直接向稅局提出申請並聯繫。在退稅流程中，若有必要之文件需Facebook提供，我們將樂意盡力提供協助，具體可以聯繫我們的網上幫助中心，就所需文件通過網上填表提出申請：https://www.facebook.com/business/resources

關於在Facebook平台上登載廣告及相關稅務責任，我們同意台灣有關稅務部門的意見，無論金額大小，Facebook廣告登載者皆應依台灣本國有關稅務規定辦理扣繳及憑單申報。此外，正如之前我們在交流過程中已經非常明確地說明，依據Facebook廣告支付條款，若用戶在Facebook平台上通過信用卡購買並支付相關Facebook廣告費用，此廣告價格不包含任何稅款。廣告登載者可在使用廣告服務前先參考我們與廣告服務相關的付費守則： https://www.facebook.com/payments_terms

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新扣繳稅率說明

Q: What is withholding tax (WHT)?

問：什麼是預扣所得稅（或扣繳稅）？

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?

問：請問我們需要提供扣繳憑單嗎？

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.

答：是的，您仍需要提供申報給台灣稅局之扣繳憑單之第二聯備查聯給我們，以證明已扣繳該稅款。上述程序並無改變。依規定期限正確向稅局申報並繳納扣繳稅款為您的責任。

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?

問：如果我們位於台北以外的城市，故在不同的國稅局管轄下，請問這個新的扣繳稅率仍將適用於我們嗎？

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.

答：是的，財政部之核准為全國性，且對全國國稅局及扣繳義務人皆有效力。您可於核准函下方得知，該核准函已副本告知台灣其他區域的國稅局。

Q: Can we apply this new WHT rate to other overseas e-commerce payments as well?

問：請問這個新的扣繳稅率可適用於其他跨境電子商務之給付額嗎？

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.

答：不是的，這項扣繳稅率之改變僅適用於所得稅。這對於目前的營業稅課稅並無任何影響。在適用之情況下，您仍需負擔並向台灣稅局申報營業稅。

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.

答：不會，但請您確認在下個月到期之款項正確使用更新後之扣繳稅率。

Q: The approval letter states that the WHT rate reduction will be effective retroactively from 1 Jan 2017. Does that mean that for invoices relating to Ads placed from 1 Jan 2017 which we have deducted 20% WHT, we will be entitled to claim a refund of the difference in tax from the Taiwan tax authority?

問：核准函上說明扣繳稅率的降低將自民國106年1月1日起追溯適用。請問這代表對於民國106年1月1日以後刊登的廣告，已經以20%扣繳之商業發票款項，我們有權利去向台灣稅局申請退稅嗎？

A: The 20% WHT was fully borne by Facebook, i.e. you only made payment of 80% of invoiced amounts to us. The official WHT statements will also show Facebook Ireland as the bearer of this WHT. Therefore, any tax refund due from the Taiwan tax authority will accrue to Facebook Ireland as the bearer of the WHT (not the Taiwan payer). We may seek your kind assistance in our WHT refund process in the near future and we hope that you will render your full cooperation to us in that regard.

答：此20%之扣繳稅款已由Facebook承擔，亦即，您只支付了商業發票金額之80%給我們。扣繳憑單上也顯示Facebook Ireland為納稅義務人。因此，任何台灣稅局之退稅款的所有權人將為Facebook Ireland（而非台灣客戶）。我們近期可能會尋求您在扣繳稅款退稅程序上的協助，希望您對此可以提供充分的配合。