租用大陸電子服務(VPS)被收取台灣VAT稅 - 稅務

小弟有租用大陸 阿里巴巴 事業群底下的 阿里雲 (國際版) 服務,
租用了 VPS (虛擬私有伺服器) 服務, 前幾天收到一封信:

標題為: Notice of Change in Tax Rule in Taiwan

內容:
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尊敬的用戶：


Pursuant to Value-Added and Non-Value Added Business Tax Act of
the Taiwanese Ministry of Finance (“MOF”), Alibaba Cloud will
be required to charge Taiwanese Value Added Tax (“Taiwan VAT”)
at the rate of 5% on certain electronic services provided to
individual (non-business) customers located in the Taiwan.
All Taiwan VAT collected will be remitted to the relevant Taiwan
tax authority.

Alibaba Cloud will not be required to charge Taiwan VAT on services
provided to Taiwanese business customers. To determine whether a
customer is a business customer, the Taiwan tax authority requires
Alibaba Cloud to collect from the customer its Tax Registration
Number (i.e. 8 digits Unified Business Number - UBN).

To confirm that you are a Taiwan business customer, please
provide your 8 digits UBN to us via email at: [email protected] .

If we do not receive your UBN by 27 June 2017, we will treat you
as an individual customer and will begin to charge the 10% Taiwan
VAT from 1 July 2017 onwards.

Please feel free to reach out to your Alibaba Cloud business
representative or our after sales support (through opening a
support ticket) with any questions relating hereto.

Yours sincerely,

阿里云计算有限公司
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不確定是否後面打錯, VAT 應該是 5% 而已,
但最後面說會跟個人戶收 10% 的稅?

想請問這個是跟台灣哪個稅法的變更有關, 因為已經使用很長一段時間,
最近才陸續收到 VAT 相關的費用調整(其他國外廠商也是要加收 5%).


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