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

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 10
Content:
The term "other business entities exempted by the Ministry of Finance from reporting sales amounts" as used in the Act refers to the following business entities operating businesses of a special nature:
1. Barbershops and hair salons,
2. Bathhouses,
3. Taxi operations, and
4. Other businesses approved by the Ministry of Finance.
 Update:2018-04-25

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