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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 4-1
Content:
The term "electronic services" as used in Article 2.1 of the Act means services which are in conformance with one of the following conditions:
1.The services used are downloaded via the Internet and saved to computers or mobile devices for use.
2.The services are used online without being downloaded and saved into any devices.
3.Other services used are supplied through the Internet or other electronic tools.
Visitor:3  Update:2018-04-25

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