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　42

Content：

Where as business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has overpaid business tax as a result of applying zero tax rate under Article 7 of the Act, the amount of the tax refundable shall be the amount calculated by imposing on the zero-tax rate sales amount the tax rate prescribed in Article 10 of the Act.

Visitor：1 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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