What professionals in this field deal with in Taiwan, from official sources, and a program built for the profession that keeps your records on your own computer.
From $4 a month (about 129.68 TWD)
Dental clinics, as medical institutions, must designate a suitable place and staff to keep medical records and keep them for at least seven years; records of minors are kept until at least seven years after they reach adulthood, and records of human trials permanently. Records that may be destroyed after the period must be destroyed in a way that keeps their content from leaking.
Business tax (VAT) for general business entities is 5%; the law allows 5% to 10% and the Executive Yuan sets the rate applied. Prices offered to consumers must include the tax; it may not be charged on top of the price. Reference: Value-added and Non-value-added Business Tax Act, Article 10; National Taxation Bureau of Taipei.
Profit-seeking enterprise income tax is 20% of all taxable income when it exceeds TWD 120,000; income up to that amount is exempt, and the tax may not exceed half of the part above 120,000. Reference: Income Tax Act, Article 5.
