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Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 12

Enforcement Rules of Value-added and Non-value-added Business Tax Act｜第 12 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

The duty-free shops eligible for application of the zero business tax rate under Subparagraph 3, Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Management of Duty-free Shops.

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 11-1（第 11-1 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）