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 41
Content:
The amount of business tax payable on imported goods shall be levied by Customs. With respect to the collection procedures and administrative relief of business tax, the provisions of the Customs Act and the Customs Smuggling Prevention Act shall apply mutatis mutandis.
 Update:2018-04-24

Back Home TOP
:::
Print
GoTop