Tax Related Laws & Regulations

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2024/4/26

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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　38-3

Content：

For a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, the documents it shall submit in connection with the tax refundable or creditable and other relevant documents for submission pursuant to Article 38 shall be limited to those for the sales of electronic services to domestic individuals.

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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