進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 26
Content:
Goods or services for entertainment purposes referred to in Subparagraph 3 of Paragraph 1 of Article 19 of the Act shall include the entertainment of guests at a banquet and gifts which have nothing to do with the promotion of business.
The term "passenger car for personal use" as used in Subparagraph 5 of Paragraph 1 of Article 19 of the Act refers to a passenger automobile having not more than nine seats and which is not used for the sale of goods or rendering of services.
Visitor:1  Update:2018-04-25

Back Home TOP
:::
列印
置頂