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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
Chapter 4【Assessment and Collection Procedures】 Article 36
Content:
A business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has not yet commenced its operations, may file application with the tax authority in charge for issuance of an identification number in order to obtain the documentary evidence conforming to Article 33 of the Act when it makes purchases of goods or service.
 Update:2018-04-25

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