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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
History
1. Amended and Promulgated on 27 May 1988 by Presidential Decree No. Hua–Tsung-1-Yi 2048.
2. Article 54 and Article 55 deleted and promulgated on 30 July 1993 by Presidential Decree No. Hua–Tsung-1-Yi 3703.
3. Article 8 amended on 18 January 1995 by Presidential Decree No. Hua–Tsung-1-Yi 0248.
4. Article 8 and Article 51 amended on 2 August 1995 by Presidential Decree No. Hua–Tsung-1-Yi 5658.
5. Article 16 and Article 20 amended on 7 May 1997 by Presidential Decree No. Hua–Tsung-1-Yi 8600104810.
6. Article 52 amended on 30 May 1997 by Presidential Decree No. Hua–Tsung-1-Yi 8600126780.
7. Article 8 amended on 29 October 1997 by Presidential Decree No. Hua–Tsung-1-Yi 8600231640.
8. Article 53-1 amended on 17 June 1998 by Presidential Decree No. Hua–Tsung-1-Yi 8700119510.
9. Article 11, Article 21 & Article 60 and the time schedule for issuing sales certificate by enterprises engaged in futures and commercial papers were amended on 28 June 1999 by Presidential Decree No. Hua–Tsung-1-Yi 88001150080.
10. Articles 3-1 and 8-1 amended on 13 June 2001 by Presidential Decree No. Hua–Tsung-1-Yi 9000115180.
11. The title of Business Tax Act was renamed to Value-added and Non-value-added Business Tax Act and amended Articles 1, 11, 41, 49 and 60,and added Articles 1-1, 8-2 on 9 July 2001 by Presidential Decree No. Hua–Tsung-1-Yi 9000134120.
12. Article 11 amended on 15 June 2003 by Presidential Decree No. Hua–Tsung-1-Yi 09200114870.
13. Article 8-2 deleted and Article 11 amended on 22 June by Presidential Decree No. Hua–Tsung-1-Yi 09400092831.
14. Article 8 and Article 11 amended on 3 February 2006 by Presidential Decree No. Hua–Tsung-1-Yi 09500014911.
15. Article 15-1 amended on 12 December 2007 by Presidential Decree No. Hua–Tsung-1-Yi 09600164551.
16. Article 8 and Article 9 amended on 16 January December 2007 by Presidential Decree No. Hua–Tsung-1-Yi 09700003931.
17. Article 9-1 amended on 10 March, 2008 by Presidential Decree Hua-tzung-1 Yi No.09700029861.
18. Article 7-1 amended on 5 May, 2010 by Presidential Decree Hua-tzung-1 Yi No.09900110351.
19. Article 51 amended on 8 December, 2010 by Presidential Decree Hua-tzung-1 Yi No.09900331431.
20. Articles 3-2, 6-1, 8-3, 30-1, 42-1, 48-1 added and Articles 2, 5, 7, 8, 9, 13, 16, 20, 23, 28, 30, 32, 36, 51 amended and promulgated on 26 January 2011 by Presidential Decree No. Hua-Tsung-1-Yi 10000016571. The effective date of the amendments to the Act shall be prescribed by the Executive Yuan.(The amendments came into force from 1 April 2011)
21. Article 36-1 was added and promulgated on 23 November 2011 by Presidential Decree No. Hua-Tsung-1-Yi 1000025971. The effective date of the amendment to the act shall be prescribed by the Executive Yuan..(The amendment came into force from 23 November 2011)
22. Article 12 was amended and promulgated on 8 January 2014 by Presidential Decree No. Hua-Tzung-1-Yi 10300000631. 
23. Articles 11 and 36 were amended and promulgated on 4 June 2014 by Presidential Decree No. Hua-Tzung-1-Yi 10300085111. (The amendments came into force from 1 July 2014)
24. Addendum to Article 32-1 and Amendments to Articles 32, 45-48, 49, and 52 are promulgated via Presidential Decree No. Hua-Tsung-1-Yi 10400151441 on 30 December 2015. The effective date of the amendments to the Act shall be prescribed by the Executive Yuan. (The amendments came into force from 1 January 2016)
25. Addenda to Articles 2-1, 28-1, and 49-1 and Amendments to Articles 6, 28, 29 to 30-1, 36, 43, 45, and 51 are promulgated via Presidential Decree No. Hua-Tsung-1-Yi 10500161481 on 28 December 2016. The effective date of the amendments to the Act shall be prescribed by the Executive Yuan. (The amendments came into force from 1 May 2017)
26. Amendments to Articles 50 and 60 were promulgated via Presidential Decree Hua-tzung-Yi No. 10600073251 on June 14, 2017. The effective date of the amendments to the Act shall take force from the day of promulgation
Visitor:29  Update:2018-04-24

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