Country/Region-specific Tax Information

The menu below explains tax information for each country/region. The name of value-added tax can be different for each country/region.

Singapore

VAT(GST)

- The sales VAT rate is 9%. - A developer who has the country/region’s tax ID can register the country/region’s tax ID at ‘Member Information > Tax Information’ and pay the GST. In this case, the payment amount (net) is calculated by adding the GST amount to the settlement amount. All problems arising from missed payments or incorrect tax ID input is the responsibility of the developer. - Discounted payment methods are subject to VAT.

Taiwan

VAT

- The sales VAT rate is 5%. - The responsibility for paying the VAT incurred in Taiwan lies with the ONE store, whether there is a tax ID or not. - Discounted payment amount does not include VAT. However, the payment amount for discount methods is calculated based on the supply price, and VAT may be incurred at the time of payment.

Other taxes

Withholding tax

- Depending on the PG payment method, 0~6% of the settlement amount can be taxed as withholding tax.

United States

Sales Tax

• Sales tax is applied according to the local tax laws of the state/county where the transaction accurs.

• DT One APP Store will pay the sales tax generated in th United States on behalf of developers.

• Discounted payment methods are exempt from sales tax.

Other Taxes

• Withholding Tax(W8,W9 Forms) 1) If income is generated in the United States, DT One APP Store is responsible for withholding, paying, and reporting taxes on that income according to U.S. tax law. 2) To ensure proper withholding, you are required to submit the following documents when selling in the U.S. Failure to submit or incorrectly submitting these documents may result in a hold on your payments. 3) Please refer to this link for instructions on how to submit the documents.

  Developer's Country of Residence	Form	Form Download Link	Instructions
  United States Resident	W-9	https://www.irs.gov/pub/irs-pdf/fw9.pdf	https://www.irs.gov/pub/irs-pdf/iw9.pdf
  Non United States Resident -Corporation	W-8BEN-E	https://www.irs.gov/pub/irs-pdf/fw8bene.pdf	https://www.irs.gov/pub/irs-pdf/iw8bene.pdf
  Non United States Resident -Individual	W-8BEN	https://www.irs.gov/pub/irs-pdf/fw8ben.pdf	https://www.irs.gov/pub/irs-pdf/iw8ben.pdf
  Non United States Resident -Developers Filing US Income Tax	W-8ECI	https://www.irs.gov/pub/irs-pdf/fw8eci.pdf	https://www.irs.gov/pub/irs-pdf/iw8eci.pdf

  3) Submitted documents must be renewed every three years or whenever changes occur that could affect their validity. 4) Developers are responsible for any issues arising from inaccurate tax information.