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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 42
Content:
Where as business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has overpaid business tax as a result of applying zero tax rate under Article 7 of the Act, the amount of the tax refundable shall be the amount calculated by imposing on the zero-tax rate sales amount the tax rate prescribed in Article 10 of the Act.
Visitor:1  Update:2018-04-25

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