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 29
Business entities engaged solely in the business of the sale of exempt goods or services, as provided in Article 8, paragraph 1, subparagraphs 2 to 5, 8, 12 to 15, 17 to 20, and 31 herein and government entities of all levels may be exempted from applying for taxation registration.

Back Home TOP