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Value-added and Non-value-added Business Tax Act - Article 2-1

Value-added and Non-value-added Business Tax Act｜第 2-1 條｜賦稅｜Act｜In Force

第 一 章｜財政部 / 賦稅署｜v114.05.28

Last Amended: 2025-05-28

Content

A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. selling electronic services over the internet or other digital network to an individual in the territory of the R.O.C. shall be the taxpayer of the business tax and may not apply for the provision of Subparagraph 3 of the preceding article of this Act.

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（第 1 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 3（第 3 條）
  • Value-added and Non-value-added Business Tax Act - Article 3-1（第 3-1 條）