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Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 6

Regulations for the Computation of Business Tax for Dual-Status Business Entities｜第 6 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2006-12-21

Content

Business tax payable by a dual-status business entity for purchase of services specified in Paragraph 1, Article 36 of the Act shall be computed according to the following formula and shall be filed and paid with the business tax for the current period. Tax due = Purchase payment x applicable tax rate x 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 4（第 4 條）
  • Regulations for the Computation of Business Tax for Dual-Status Business Entities - Article 5（第 5 條）