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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 8-1
Content:
The proceeds from goods sold in auctions or charity sales and from benefit performances held by a settler of a charitable trust may be exempted from the business tax, provided that the proceeds, after deducting the necessary expenses for the auctions, charity sales, and benefit performances, are entirely and solely for the use of by the charity.
The proceeds from goods sold in auctions or charity sales, and from benefit performances referred to in the preceding paragraph are excluded from the sales amount of the settler. 
 Update:2018-04-24

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