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 32-2
Content:
A business entity specified in Subparagraph 4 of Article 6 of the Act selling electronic services in foreign currency shall convert the foreign currency into New Taiwan Dollar at the closing spot buying exchange rate announced by the Bank of Taiwan on the following dates when it files a tax return for its sales amount and tax payable or overpaid in accordance with Article 35 of the Act:
1.The last day of the taxable period.
2.Where a business entity encounters a merger, ownership transfer, dissolution, or nullification of business, the last day of the prior taxable period of any of these events.
A business entity specified in Subparagraph 4 of Article 6 of the Act, who pays business tax by remittance, shall bear remittance charges and relevant service fees and remit the tax computed in accordance with the preceding paragraph to the designated public treasury.
Regarding the closing exchange rate posted by the Bank of Taiwan specified in Paragraph 1, if the spot-buying exchange rate is unavailable, a business entity shall convert the foreign currency into New Taiwan Dollar with the cash-buying exchange rate instead.
If the last day of a period specified in Paragraph 1 falls on Sunday, national holiday, or any other holiday, the last day shall be the day following that day instead, and if the last day of a period specified in Paragraph 1 falls on Saturday, the last day shall be the Monday of the following week instead.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂