Taiwan/Singapore

Service Fee and Fee Rate

(1) When selling Apps and In-app products through ONE store, 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 developer is calculated 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, developers are basically obliged to pay VAT. However, in the following countries/regions, ONE store pays on behalf of the developer in accordance with the laws and regulations of the respective countries/regions.

However, regardless of the Agent model or the Commissionaire model, ONE store does not pay VAT for Third Party Payment, and developers are responsible for paying VAT for Third Party Payment.

VAT proxy payment country/region
Singapore
Taiwan

(2) If revenue is generated for the developer from ONE store Taiwan users, ONE store is obligated to withhold tax on the amount payable to the developer in accordance with Taiwan's 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 developer.

Third Party Payment Service Fee

(1) If a Third Party Payment method is used instead of the In-app Payment method provided by ONE store, the Service Fee rate is 5%

(2) Developers must transmit the sales details through Third Party 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).