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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
History
1. Issuance of Decree No. 17786 by the Executive Yuan on 25 June 1988.
2. Amended Articles 11, 24, 37, 46, 47, 52 and 54 and added Article 16-3 by the Order of Tai (84) Tsai-Tze No.38805 issued by the Executive Yuan on 1 November 1995.
3. Article 2 deleted by the Order of Tai (88) Tsai-Tze No.25146 issued by the Executive Yuan on 30 June 1999.
4. Articles 52 amended by the Order of Tai (89) Tsai-Tze No. 16250 issued by the Executive Yuan on 7 June 2000.
5. Articles 1, 28 and 38 amended by the Order of Tai (90) Tsai-Tze No. 055663 issued by the Executive Yuan on 17 October 2001.
6. Articles 1, 28 and 38 amended by the Order of Tai (95) Tsai-Tze No. 09500567 issued by the Executive Yuan on 13 December 2006.
7. Articles 3, 6, 7, 7-1, 11, 13-1, 15, 16-1, 16-3, 16-4, 17, 18, 20, 21, 24, 28, 28-1, 29, 30, 32-1, 38, 38-1, 38-2, 51 and 52 amended by the Order of Tai (100) Tsai-Tze No. 1000021481 issued by the Executive Yuan on 22 June 2011 with entry into force on the same day.
8. Articles 38 and 47 amended by the Order of Tai (100) Tsai-Tze No. 1010007170 issued by the Executive Yuan on 6 March 2012.
9. Articles 16-4,28,29,38 and 47 amended by the Order of Tai (103) Tsai-Tze No. 1030018242 issued by the Executive Yuan on 2 May 2014.
10. Article 38 amended by the Order of Tai (104) Tsai-Tze No. 1040064965 issued by the Executive Yuan on 23 December 2015 with entry into force on the same day.
11. Article 4, 6 and 34 amended; Article 4-1, 11-1, 32-2 and 38-3 added; Article 28-1 deleted by the Order of Tai (106) Tsai-Tze No. 1060010181 issued by the Executive Yuan on 1 May 2017 with entry into force on the same day.
12. Article 38 amended by the Order of Tai (107) Tsai-Tze No. 1070021609 issued by the Executive Yuan on 25 june 2018 with entry into force on the same day.
Visitor:26  Update:2018-08-06

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