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Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 11-1

Enforcement Rules of Value-added and Non-value-added Business Tax Act｜第 11-1 條｜賦稅｜Regulation｜In Force

第 二 章｜財政部｜v1.0

Effective Date: 2025-01-01｜Last Amended: 2024-12-17

Content

A business entity, selling electronic services to foreign individuals through a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, applying for a zero business tax rate pursuant to Subparagraph 2 of Article 7 of the Act shall submit not only the documentary evidence prescribed in Subparagraph 2 of the preceding Article but also the documentary evidence of overseas use provided by a business entity which has already made the taxation registration pursuant to Article 28-1 of the Act.

Related Regulations - Enforcement Rules of Value-added and Non-value-added Business Tax Act

  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 11（第 11 條）
  • Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 8-2（第 8-2 條）
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 12（第 12 條）
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 13（第 13 條）
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 13-1（第 13-1 條）
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 14（第 14 條）