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 9
Content:
The term "small business entity" as used in the Act means a business entity of a small-scale with sporadic transactions, the monthly sales amount of which does not reach the threshold for using uniform invoices.
 Update:2018-04-25

Back Home TOP
:::
Print
GoTop