skip to main content

Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

:::
:::

Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 43
Content:
Where a business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act acquires fixed assets, the amount of the tax refundable shall be the amount of the tax paid on such acquisition.
 Update:2018-04-25

Back Home TOP
:::
Print
GoTop