Back to List

Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 14

Enforcement Rules of Value-added and Non-value-added Business Tax Act｜第 14 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 business entities which apply for exemption from business tax pursuant to Subparagraph 26 of Paragraph 1 of Article 8 of the Act shall present documents issued by the purchasing unit or the user unit of the Ministry of National Defense, stating the items, specifications, quantities, unit prices, total amount of the sale and the fact that such products conform to Subparagraph 26 of Paragraph 1 of Article 8 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 11-1（第 11-1 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）