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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 44
Content:
Where a business entity, whose business tax is determined by the competent tax authority as prescribed in Article 23 of the Act, claims a 10% tax credit, in accordance with Article 25 of the Act, on the tax paid on goods or services purchased, its input vouchers of the tax paid on goods or services purchased shall be filed with the competent tax authority on a calendar quarter basis prior to the 5th day of January, April, July and October. 
Credit cannot be claimed if the input vouchers are not filed within the aforementioned deadlines or if the input vouchers submitted do not fall within the current period.
 Update:2018-04-25

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