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Notice of Change in Tax Rule in Taiwan

Dear Sir / Madam,

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 enter your 8 digits UBN in each of your Alibaba Cloud accounts, or provide to us via email at: support_intl@aliyun.com .

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,

Alibaba Cloud