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Value-added and Non-value-added Business Tax Act - Article 3-1

Value-added and Non-value-added Business Tax Act｜第 3-1 條｜賦稅｜Act｜In Force

第 一 章｜財政部 / 賦稅署｜v114.05.28

Last Amended: 2025-05-28

Content

The transfer or disposition of trust property between trust parties as follows shall not be deemed as a sale of goods regulated in the preceding article: 1. Between settler and trustee, due to the establishment of the trust. 2. Between the former trustee and new trustee, due to a new appointment of trustee during the term of the trust relationship. 3. Between settler and trustee, due to the unsuccessful creation, nullification, revocation, or cancellation of a trust act, or the termination of trust relations.

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 2-1（第 2-1 條）
  • Value-added and Non-value-added Business Tax Act - Article 3（第 3 條）