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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 22
Content:
Where a business entity issues government uniform invoices before it makes delivery of the goods or before it renders services, the amount in the issued government uniform invoices shall be treated as its sales amount.
 Update:2018-04-25

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