Legal Regulations

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The special food and beverage service enterprises under Article 12 shall compute the amount of their business tax based upon their sales amount at the...

In case the pharmacist, assistant pharmacist, or Chinese medicine doctor employed by a pharmaceutical firm is discharged or resigns, a replacement sha...

For products of foods, food additives, or food utensils, containers, or packaging of specific types designated and publicly announced by the central c...

The central competent authority may delegate or commission agencies (institutions), corporations, or organizations to conduct the inspection and decla...

If an express delivery enterprise violates the provisions prescribed in Paragraph 1 or 4 of Article 10, or Article 10-1, Customs shall warn or impose...

Consignees of the agricultural wholesale markets, small business entities selling agricultural products, other small business entities, massage enterp...

I.The transaction value shall not be used as the basis for determining and calculating the customs value of imported goods under any of the following...

A manufacturer engaged in the manufacturing of biological drugs for human use shall employ qualified technicians who must be a graduate of the departm...

If an express delivery operator declares non-document import/export consignments using the simplified form designated for express documents, in violat...

I. If the customs value of the imported goods cannot be determined under the provisions of Article 29, the customs value shall be determined by Custom...

When conducting investigations, the central competent authority may require food business operators or non-food business operators to provide relevant...

For enterprises engaged in banking, insurance, and trust investment, the sales amount from operations not within the scopes of their exclusively autho...

Medical device dealers or manufacturers shall employ qualified technicians according to the relevant categories of medical devices. The categories of...

When a business entity, whose business tax is assessed as prescribed in Article 23, purchases goods or services for business operation, obtains eviden...

Salespersons employed by a pharmaceutical firm shall be permitted to promote the sales only after their employment has been registered with the munici...

I. If the customs value of the imported goods cannot be determined under the provisions of Articles 29 and 31, the customs value shall be based on the...

After the products mentioned in Article 30, paragraph 1 have been sampled and inspected, the importer may apply for prior release and storage of the p...

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For consignees of the agricultural wholesale markets or small business entities which sell agricultural products, or other small business entities cov...