Tax Related Laws & Regulations

Home | Sitemap | Taxation Administration,Ministry of Finance,R.O.C | 中文

2024/4/27

Vistor:97017

:::

All

Tax Related Laws & Regulations

Tax Related Directions

:::

Tax Related Laws & Regulations

Tax Act：

Value-added and Non-value-added Business Tax Act
Article　57

Content：

The tax due, surcharges for belated filing, non-filing, or late payment, and interest owed by a taxpayer pursuant to provisions of this Act and tax which shall be levied at the time of merger, transfer, dissolution or nullification, and which has yet to be levied, or which shall be paid but the time for payment of which has not expired, shall all take precedence over ordinary debts.

Visitor：2 Update：2018-04-24

Back Home TOP

:::

Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

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

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing

GoTop