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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:
Regulations for Assessing Business Tax of Certain Business Entities
Article 8
Content:
For street vendors with permits issued by the municipal or county (city) government, the competent tax authority should set up a taxpayer registration file for each vendor and assess their sales amount.
The competent tax authority should draft the Directions for Assessing the Sales Amount of Street Vendors in line with the economic development of the area under its jurisdiction and file it with the Ministry of Finance.
 Update:2018-04-25

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