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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 39
Content:
Under the following situations, the amount of overpaid business tax claimed by a business entity shall be refunded after verification by the competent tax authority. 
1. The amount of business tax overpaid is on goods or services subject to zero-tax-rate as provided in the provision of Article 7. 
2. The business tax overpaid is on fixed assets obtained. 
3. The business tax overpaid is by a business entity whose application has been made for cancellation of registration due to merger, business transfer, dissolution or nullification of business.
Overpaid tax resulting from circumstances other than the aforementioned ones may be offset against future business tax payable. Business entities with special situations may apply to obtain approval from the Ministry of Finance to receive tax refunds.
Visitor:1  Update:2018-04-24

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