Value-added and Non-value-added Business Tax Act|第 1-1 條|賦稅|Act|In Force
第 一 章|財政部 / 賦稅署|v114.05.28
Last Amended: 2025-05-28
"Value-added business tax" as used in this Act means the tax calculated under Chapter 4, Section 1 herein; "non-value-added business tax" means the tax calculated under Chapter 4, Section 2 herein.