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法律與法規命令

Tax Act:
Regulations for Assessing Business Tax of Certain Business Entities
Article 3
Content:
The competent tax authority should assess the sales amount of business entities specified in the foregoing article once every half year, in January and July respectively, or carry out the assessment at any time deemed necessary when the sales amount of the business entity shall be adjusted due to changes in its scope of business, expansion of its business outlets, changes in business status or reputation, seasonality or other circumstances.
For newly established business entities whose business tax is computed based on the assessed sales amount as required by law, the competent tax authority should carry out the assessment in January, April, July and October.
 Update:2018-04-25

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