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

2025/7/20
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Tax Related Laws & Regulations
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Tax Related Laws & Regulations

Tax Act：
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article　12
Content：
The duty-free shops eligible for application of the zero business tax rate under Subparagraph 3, Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Management of Duty-free Shops.
 Update：2024-12-19
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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

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

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