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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
Article 32-1
Content:
Where a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act sells goods or services to a non-business entity and issues a uniform invoice pursuant to the latter part of Paragraph 3 of Article 32 of the Act, the formula for calculation of the sales amount and output tax to be reported in accordance with Article 35 of the Act is as follows:
Output tax = Total amount of the uniform invoices issued in the current reporting period ÷ (1 + Applicable tax rate) x Applicable tax rate
Sales amount =Total amount of the uniform invoices issued in the current reporting period – Output tax 
The output tax referred to in the preceding paragraph shall be rounded up to the nearest New Taiwan Dollar.
Visitor:1  Update:2018-04-25

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