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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 60
Content:
The effective date of the Act shall be prescribed by the Executive Yuan. The only exceptions are Articles 11 and 21, which were revised on 28 June, 1999 and came into force on 1 July, 1999, and the article amended on 26 May 2017 shall take force from the day of promulgation.
 Update:2018-04-24

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