Taiwan's National Taxation Bureau is cracking down on individuals who sell goods through social media platforms like Facebook, Instagram, and YouTube without proper tax registration. Under current law, sellers must register for business tax when monthly sales exceed NTD 80,000 for goods or NTD 40,000 for services. The Ministry of Finance has deployed AI technology to identify unregistered online sellers. 

The bottom line: Foreign businesses and individuals selling to Taiwan through e-commerce platforms or social media need to monitor their monthly sales thresholds closely and register if necessary. Taiwan offers a voluntary disclosure program that can eliminate penalties for sellers who proactively register and pay back taxes before being caught by the AI enforcement system.