Legal Regulations

Taiwan customs law database. Search import/export, customs, trade, and food safety rules. 34812 records.

Showing 20 / 34812 legal regulations

  • Regulations for the Collection of Tobacco and Alcohol Tax｜Regulations for the Collection of Tobacco and Alcohol Tax - Article 2 賦稅

    (deleted)

    Ministry of Finance
  • Enforcement Rules of the Income Tax Act｜Enforcement Rules of the Income Tax Act - Article 2 賦稅

    For "the amount of tax which, computed at the applicable domestic tax rate, is increased in consequence of inclusion of income derived from abroad" st...

    Ministry of Finance
  • 營利事業委託會計師查核簽證申報所得稅辦法｜營利事業委託會計師查核簽證申報所得稅辦法 - Article 2 賦稅

    營利事業應委託會計師辦理所得稅查核簽證申報之實施範圍與原則及會計師辦理所得稅查核簽證申報之程序與方法，應依本辦法之規定辦理；本辦法未規定者，依其他有關...

    Ministry of Finance
  • 稅捐稽徵機關管理營利事業會計帳簿憑證辦法｜稅捐稽徵機關管理營利事業會計帳簿憑證辦法 - Article 2 賦稅

    凡實施商業會計法之營利事業，應依左列規定設置帳簿： 一、買賣業： （一）日記簿：得視實際需要加設特種日記簿。 （二）總分類帳：得視實際需要加設明細分類...

    Ministry of Finance
  • 營利事業資產重估價辦法｜營利事業資產重估價辦法 - Article 2 賦稅

    本辦法用詞，定義如下： 一、營利事業：指所得稅法第十一條第二項所稱之公營、私營或公私合營，以營利為目的，具備營業牌號或場所之獨資、合夥、公司及其他組織...

    Ministry of Finance
  • Regulations for the Collection of Commodity Tax｜Regulations for the Collection of Commodity Tax - Article 2 賦稅

    Unless otherwise provided for, the registration, certification and taxation of taxable goods, whether domestically produced or imported from abroad, s...

    Ministry of Finance
  • Regulations for Exemption of Commodity Tax on Goods for Military Use｜Regulations for Exemption of Commodity Tax on Goods for Military Use - Article 2

    The application for exemption of commodity tax on goods purchased for military and the Coast Guard Administration, Executive Yuan (hereinafter referre...

    Ministry of Finance
  • 財務罰鍰給獎分配辦法｜財務罰鍰給獎分配辦法 - Article 2

    經人舉發而緝獲之案件，就財務罰鍰之淨額提撥舉發人獎金，照百分之二十計算，每案最高額以新臺幣四百八十萬元為限。

    Ministry of Finance
  • 執行業務所得查核辦法｜執行業務所得查核辦法 - Article 2 賦稅

    執行業務者執行業務所得之調查、審核，依本辦法之規定辦理，本辦法未規定者，依有關法令之規定辦理。 私人辦理之補習班、幼兒園、養護、療養院（所），不符合免...

    Ministry of Finance
  • Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems｜Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 2

    Except for central air conditioning systems that are imported in whole units (sets) with commodity tax levied by the whole unit (set), imported or dom...

    Ministry of Finance
  • Enforcement Rules of the Tax Collection Act｜Enforcement Rules of the Tax Collection Act - Article 2

    The term "taxes" as used in the Act shall mean surcharge on taxes or taxes collected as a substitute agent in accordance with law.

    Ministry of Finance
  • 稅務違章案件減免處罰標準｜稅務違章案件減免處罰標準 - Article 2

    依本法第四十四條規定應處罰鍰案件，有下列情事之一者，免予處罰： 一、每案應處罰鍰在新臺幣二千元以下。 二、營利事業購進貨物或勞務時，因銷售人未給與致無...

    Ministry of Finance
  • 營利事業所得稅查核準則｜營利事業所得稅查核準則 - Article 2 賦稅

    營利事業之會計事項，應參照商業會計法、商業會計處理準則、企業會計準則公報、金融監督管理委員會認可之國際財務報導準則（IFRS）、國際會計準則、解釋及解釋公...

    Ministry of Finance
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects｜Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 2

    The terms as used in these Regulations shall be defined as follows: 1. ”Taxable income” shall mean the amount of taxable income derived by subtractin...

    Ministry of Finance
  • Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects｜Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects - Article 2

    The terms as used in these Regulations shall be defined as follows: 1. “Taxable income” shall mean the amount of the balance of a major infrastructur...

    Ministry of Finance
  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects｜The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 2

    The terms as used in these Regulations shall be defined as follows: 1.“Credit against profit-seeking enterprise income tax payable for the current ye...

    Ministry of Finance
  • The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods｜The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods - Article 2

    An advance tariff classification ruling on imported goods referred in the Regulations means the duty-payer or the duty-payer’s agent (hereinafter as “...

    Ministry of Finance
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act｜Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 2 賦稅

    (deleted)

    Ministry of Finance
  • Regulations Governing the Use of Uniform Invoices｜Regulations Governing the Use of Uniform Invoices - Article 2 賦稅

    Unless otherwise provided for in the Act, the use of uniform invoices by business entities shall be governed by these Regulations.

    Ministry of Finance
  • Uniform Invoice Award Regulations｜Uniform Invoice Award Regulations - Article 2

    A dedicated unit set up by the MOF and competent authorities (hereunder called the "Designated Unit") will be responsible for executing the operations...

    Ministry of Finance
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