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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Chapter 3【Taxation Registration for a Business Entity Having No Fixed Place of Business Entity within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals.】 Section 1【Establishment Registration】 Article 12
Content:
The competent tax authorities for taxation registration on business entities in accordance with the provisions of Article 28-1 of the Act shall be as follows:
1. In the case that a business entity applies for taxation registration by itself, the local competent tax authority where the Central Government is located.
2. In the case that a business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.
 Update:2018-04-25

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