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法律與法規命令

Tax Act:
Regulations for Assessing Business Tax of Certain Business Entities
History
1. Promulgated on July 7, 1986 per MOF Decree No. 7556275.
2. Amendments to Articles 3, 5 and 6 announced on June 12, 1990 per MOF Decree No. 790655842.
3. Amendments to Articles 5, 8 and 10 announced on June 29, 1999 per MOF Decree No. 881923246, while the amended Articles 5 & 8 are in force from July 1, 1999.
4. Amendment to Article 10 announced and in force on July 31, 1999 per MOF Decree No. 881931052.
5. Amendment to Articles 6 and 10 announced by Decree No. 09804567800 issued by the MOF on 16 October, 2009; the amended Article 6 is in force from 1 January , 2010.
6.Amendments to Articles 7 and 10 by the Ministry of Finance on 8 October 2012 under Decree No. 10104623730.
7.Amendments to Articles 7 and 10 by the Ministry of Finance on 14 February 2013 under Decree No.10304518310; the amended Article 7 is from force from 1 March 1 2014.
8.Amendment to Articles 1, 6 and 10 announced by Decree No. 10604658580 issued by the MOF on 28 September, 2017; the amended Subparagraph 14, Article 6 is in force from 1 January , 2018. The other Acts shall take force from the day of promulgation.
Visitor:28  Update:2018-04-25

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