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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 37
Content:
The business tax upon the performance by foreign artistic and show enterprises within the territory of the R.O.C. shall be reported and paid under Article 35 to the local competent tax authority where the performance takes place. However, in case the duration of the performance at any one location does not exceed 30 days, tax return and payment shall be filed and made within 15 days after performance is concluded. 
Such enterprises shall file and pay business tax before departure if the departure time is prior to the preceding paragraph time limit.
 Update:2018-04-24

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