Service Fee(Taiwan/Singapore)

ONE store "Global Platform" Service Fee

(1) In the case of selling applications and products in applications (in-app products) through ONE store "Global Platform", the service fee rate is 20% of the user's payment amount.

However, separate rates apply in the following cases.

(a) In the case of 'specific payment method' described in Attachment 2, a separately defined service fee rate is applied.

(b) When selling applications or in-app products, if the payment amount is discounted by applying a discount method such as coupons or points provided by "One store" or a third party designated by "One store", the service fee rate applied to the discount amount is 50%.

(2) The amount minus each of the following subparagraphs from the sales amount is called "net sales amount", and the amount obtained by multiplying the "net sales amount" by the service fee rate becomes the service fee. However, in the case of the 'specific payment method' listed in Attachment 2, the payment method fee is added to the service fee.

(a) VAT and other related taxes owed to One store.

(b) refunds, bad debts, cancellations or other amounts of a similar nature.

(c) Other expenses such as payment method fee, remittance/exchange fee, etc. in case of 'specific payment method' described in Attachment 2.

(3) The settlement amount paid to the member is paid by deducting the service fee from the "net sales amount".

Attachment 2. Service Fee Rate of 'specific payment method'

Target Country/Region	Payment Method	Service Fee Rate
Singapore / Taiwan	Razer Gold	15%
Taiwan	MyCard Wallet (MyCard會員轉點)	15%
Taiwan	MyCard Point Card (點數卡儲值)	15%

Country/Region specific settlement method

Countries/Regions specific settlement methods follow the table below.

Target Country/Region	Settlement Method
Singapore	Agent
Taiwan	Agent

VAT proxy payment Country/Region

(1) In countries/Regions that apply the Commissionaire model, "One store" is obliged to pay VAT. In countries/regions where the Agent model is applied, members are basically obliged to pay VAT. However, in the following countries/regions, "One store" pays on behalf of the member in accordance with the laws and regulations of the countries/regions.

However, regardless of the Agent model or the Commissionaire model, One store does not pay VAT for external payments, and members are responsible for paying VAT for external payments.

VAT proxy payment country/region
Singapore
Taiwan

(2) If a member generates profits from selling products to users who have registered on the ONE store Global Platform of Taiwan, ONE store is obligated to impose withholding tax on the amount to be paid to the member developer in accordance with Taiwanese local tax laws.

(3) The withholding tax rate to be deducted follows Taiwanese local laws and regulations.

(4) In addition, in the event the withholding tax is imposed by the ONE store, the Taiwan tax authorities cannot provide a certificate of withholding tax issued in the name of the member.

External Payment Service Fee Rate

(1) If you use an external in-app payment method other than the in-app payment method provided by "One store", the service fee rate is 5%.

(2) Members must transmit the sales details through external in-app payment in the method designated by "One store" and must remit the service fee calculated based on the sales details provided to the virtual account designated by "One store" within the deadline (until the 25th of the following month of sales).