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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Value-added and Non-value-added Business Tax Act
Chapter 3【Tax Rates】 Article 10
Except as otherwise prescribed by this Act, the business tax rate shall be no less than 5% and no more than 10%. The applicable collection rate shall be determined by the Executive Yuan.
Visitor:5  Update:2018-04-24

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