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Value-added and Non-value-added Business Tax Act - Article 1

Value-added and Non-value-added Business Tax Act｜第 1 條｜Chapter 1 General Provisions｜Act｜In Force

第 一 章｜財政部 / 賦稅署｜v114.05.28

Last Amended: 2025-05-28

Content

Value-added or non-value-added business tax shall be levied, in accordance with this Act, on the sale of goods or services within the territory of the Republic of China (R.O.C.) and on the import of goods.

Related Regulations - Value-added and Non-value-added Business Tax Act

  • Regulations Governing the Determination of Country of Origin of Imported Goods - Article 4-2（第 4-2 條）
  • Act Governing Food Safety and Sanitation - Article 3（第 3 條）
  • Value-added and Non-value-added Business Tax Act - Article 1-1（第 1-1 條）
  • Value-added and Non-value-added Business Tax Act - Article 2（第 2 條）
  • Value-added and Non-value-added Business Tax Act - Article 2-1（第 2-1 條）
  • Value-added and Non-value-added Business Tax Act - Article 3（第 3 條）
  • Value-added and Non-value-added Business Tax Act - Article 3-1（第 3-1 條）