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法律與法規命令

Tax Act:
The Specifically Selected Goods and Services Tax Act
Article 17
Content:
A taxpayer that sells a specifically selected good of Article 2, paragraph 1, subparagraph 1 shall declare the selling price and tax amount payable to the competent tax authority at the location of the taxpayer’s headquarters or other fixed place of business or place of household registration. If the taxpayer has no headquarters or other fixed place of business or place of household registration within the territory of the Republic of China, the taxpayer shall declare the selling price and the tax amount to the competent tax authority of the place where the specifically selected goods are located.
A taxpayer selling specifically selected services shall declare the selling price and the tax amount payable to the respective competent tax authority at the place where the taxpayer's headquarters or other fixed place of business is located.
 Update:2018-04-19

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