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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 30
Content:
In the case that there is any change in matters registered under Article 28 and 28-1, or there is a merger, ownership transfer, dissolution, or nullification of business of a business entity, an application for modification of registration or cancellation of registration shall be filed with the competent tax authority within fifteen days after the occurrence of such an event.
An application by a business entity under the preceding paragraph, for modification of registration or cancellation of registration, may only take effect upon the payment in full of taxes, or upon the provision of security, provided, however, that this requirement shall not apply in the case of application for modification of registration due to merger, increase of capital, or a change in business address or scope of business.
Visitor:1  Update:2018-04-24

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