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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 41
Content:
In the event that the business tax payable by the other fixed places of business of a business entity, remains unpaid despite demand for payment by the tax authority in charge, the tax authority in charge may demand payment from the head office of the business entity or deduct the unpaid tax from the overpaid tax of the head office.
 Update:2018-04-25

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