Back to List

Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 2

Regulations for the Computation of Business Tax for Dual-Status Business Entities｜第 2 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2006-12-21

Content

The provisions in the Regulations herein shall apply to a dual-status business entity that is subject to business tax pursuant to Section 1, Chapter IV of the Act. The term "dual-status business entity" in the preceding paragraph means that a business entity supplies both taxable or exempt goods or services and computes its business tax according to the provisions in Section 1, Chapter IV of the Act, or a business entity computes its business tax both according to Section 1 and Section 2, Chapter IV of the Act.

Related Regulations - Regulations for the Computation of Business Tax for Dual-Status Business Entities

• 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）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 1（第 1 條）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 3（第 3 條）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 4（第 4 條）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 5（第 5 條）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 6（第 6 條）