今年二月我們曾經報導過台灣電商創業者被政府追稅臉書廣告使用者，必須協助臉書代申請 20% 稅務新聞，當時的狀況非常的複雜，對台灣的電商創業者也非常不友善，國稅局甚至以「逃稅」的罪名罰款要求台灣的電商創業者補稅，溯及既往。
在 2 月到前天這個期間，台灣有非常多的電商創業者、協會，都在努力幫台灣電商圈爭取協議，最終終於換到了一個還不錯的結果。
臉書 6/24 寄信給台灣有使用廣告服務的相關廠商，信件全文如下
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：預扣所得稅是依據 Facebook 付款條款及發票，在給付 Facebook Ireland 時需扣取之稅款，該稅款 由台灣的電商創業者負責申報、支付國稅局。（注：準則和上次沒有差別，還是由台灣使用臉書廣告服務的廠商自行申報。）
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：過去我們以金額扣繳 20% 稅款後，付給 Facebook 80% 的款項。為什麼現在降為 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：財政部於民國 107 年 1 月 2 日發佈稅法解釋令，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。因此， Facebook 遵循此規範，並藉此調整廣告使用者稅率為 6%。
Q: When should we start applying the new 6% WHT rate?
問：何時開始適用新的 6% 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： 6% 的扣繳稅率是立即開始，尚未付款之商業發票（刊登於 2017 年 1 月 1 日之後）及所有未來對 Facebook 應付款項都應使用該稅率。
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.
答： Facebook 需要申報給國稅局之扣繳憑單之第二聯備查聯， 依規定期限正確向稅局申報並繳納扣繳稅款是廣告使用者應負之責任。
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?
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：財政部之核准僅適用於台灣使用者給付給 Facebook 的費用。
Q: Does it mean that we do not have to account for Value-added Tax (VAT) on the Facebook payments?
問：這代表給付給 Facebook 的費用不需負擔營業稅嗎？
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：如果這個月已經繳了 20% 的稅，Facebook 還會索取 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.