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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
Article 38-1
Content:
With respect to a business entity that reports the sales amount and the business tax payable or overpaid pursuant to Paragraph 1 of Article 35 of the Act, unless it has applied for approval to report on a monthly basis, it shall report to the competent tax authority on a two-month basis the sales amount and the business tax payable or overpaid for the preceding period by the 15th of January, March, May, July, September, and November, respectively, every year. 
With respect to a business entity that reports the sales amount and the business tax payable or overpaid pursuant to Paragraph 2 of Article 35 of the Act, if it applies to report on a monthly or two-month basis, the altered period shall be applicable to the business entity from the first odd month after the approval is obtained.
 Update:2018-04-25

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