Tax Related Laws & Regulations

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Tax Related Laws & Regulations

Tax Related Directions

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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 of Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Administration of Duty-free Shops.
The aforementioned duty-free shops shall register with the tax authority in charge by presenting the documents evidencing approval of their establishment.

Update：2018-04-25

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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

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

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