Tax Related Laws & Regulations

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2024/4/27

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Enforcement Rules of the Income Tax Act
Article　47

Content：

Where a profit-seeking enterprise conducts installment payment sales by adopting the gross profit percentage method to calculate losses and profits, its creditor’s right receivable shall not include the bad debts for offset: When the price difference apportion method or the common sales method is adopted, the above rule is also applicable to the price for installment payments recorded on the contract and the creditor's right to the difference on the current sales price.

Update：2018-04-20

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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

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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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