taiwan-vatSource-cited draft Use this skill whenever asked to prepare, review, or classify transactions for a Taiwan Business Tax (營業稅) return, handle uniform invoice (統一發票) compliance, or advise on VAT registration and filing in Taiwan. Trigger on phrases like "營業稅", "Taiwan business tax", "統一發票", "uniform invoice", "401 return", "403 return", "申報營業稅", or any Taiwan VAT/business tax request. ALWAYS read this skill before touching any Taiwan business tax work.