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Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 4

Regulations for the Computation of Business Tax for Dual-Status Business Entities｜第 4 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2006-12-21

Content

Business tax due or overpaid in a tax period by a dual-status business entity shall be computed according to the formula below: Tax due or overpaid = Output tax - (input tax - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act) x (1 - non-deductible ratio for the current period)

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 2（第 2 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 5（第 5 條）
• Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 6（第 6 條）