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法律與法規命令

Tax Act:
The Specifically Selected Goods and Services Tax Act
Article 3
Content:
As used in this Act, the "sale of units of buildings, land, and specifically selected services within the territory of the Republic of China" respectively means the following:
1. Units of buildings and land: The sale of any unit of a building or land located within the territory of the Republic of China.
2. Specifically selected services: The sale of specifically selected services for use within the territory of the Republic of China.
As used in this Act, "manufactured within the territory of the Republic of China" means that the manufacturer has registered within the territory of the Republic of China as a manufacturer subject to the specifically selected goods and services tax and manufactures specifically selected goods.
The holding period referred to in paragraph 1, subparagraph 1 of the preceding article means the period starting from the day on which the registration of transfer is completed, either before or after this Act comes into force, until the day on which a sale contract is entered into after this Act comes into force.
Visitor:1  Update:2018-04-19

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