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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 2-1
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 to domestic individuals shall be the taxpayer of the business tax and may not apply for the provision of Subparagraph 3, the preceding Article of this Act.
Visitor:2  Update:2018-04-24

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