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2025/4/21

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Tax Related Laws & Regulations

Tax Related Directions

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All-Value-added and Non-value-added Business Tax Act

Value-added and Non-value-added Business Tax Act
1.Value-added and Non-value-added Business Tax Act
2.Enforcement Rules of Value-added and Non-value-added Business Tax Act
3.Regulations for the Computation of Business Tax for Dual-Status Business Entities
4.Regulations Governing the Use of Uniform Invoices
5.Uniform Invoice Award Regulations
6.Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses
7.Regulations Governing the Use of Cash Register by Business Entities
8.Regulations for Assessing Business Tax of Certain Business Entities
9.Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
10.Regulations Governing Taxation Registration
11.The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC
12.The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries
13.The Annual Sales Amount Criteria of a Foreign Enterprise, Institution, Group, or Organization Having No Fixed Place of Business within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals Shall Apply for Taxation Registration
14.Directions for Collection of Business Tax by the Customs
15.The Directions for the Audit of Business Tax in Business Entities Selling Goods or Services via Automatic Vending Machines
16.Directions for Competent Authorities to Supervise the Printing of Cash Register Uniform Invoices by Business Entities
17.Directions for Business Tax Exemption on Offshore Islands
18.Directions for Assessing Sales Amounts of Street Vendors
19.Directions for Levying Business Tax on Goods Auctioned or Sold by Courts or Customs
20.Guidelines for Private Operators and Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Travelers
21.Directions on the Levying of Business Tax on Cross-Border Electronic Services Transactions
22.Scope and deadlines for information that business entities shall transmit to the E-invoice Platform of the Ministry of Finance for storage and verification when issuing Electronic Uniform Invoices

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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