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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 45
Content:
For a business entity covered by Article 23 and the provision to Article 21 of the Act, the business tax of which is determined in accordance with Paragraph 1 of Article 40 of the Act, a tax assessment notice shall be prepared and issued by the tax authority in charge and sent to the business entity concerned for payment prior to the end of January, April, July and October.
 Update:2018-04-25

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