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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:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Chapter 4【Assessment and Collection Procedures】 Article 36
Content:
A business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has not yet commenced its operations, may file application with the tax authority in charge for issuance of an identification number in order to obtain the documentary evidence conforming to Article 33 of the Act when it makes purchases of goods or service.
 Update:2018-04-25

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