skip to main content

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
Article 2-1
A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. selling electronic services to domestic individuals shall be the taxpayer of the business tax and may not apply for the provision of Subparagraph 3, the preceding Article of this Act.
Visitor:3  Update:2018-04-24

Back Home TOP