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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 6
Content:
Any of the following is a business entity:
1. A profit-seeking enterprise owned by the private sector, government, or jointly owned by both.
2. A nonprofit-seeking enterprise, institution, organization or association which sells goods or services.
3. A foreign enterprise, institution, group or organization which has a fixed place of business within the territory of the R.O.C..
4. A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. which sells electronic services to domestic individuals.
Visitor:1  Update:2018-04-24

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