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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 39
Content:
Where a business entity which computes its business tax based on the provisions of Section 1 of Chapter 4 of the Act is approved to report, based on Paragraph 2 of Article 38 of the Act, consolidated tax payable or refundable to the local competent tax authority of its head office, it shall still have each of its fixed places of business, other than the head office, report their sales amounts and the input vouchers supporting the tax paid on goods or services purchased to the respective local competent tax authority.
 Update:2018-04-25

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