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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:
Regulations for the Collection of Commodity Tax
Article 40
Content:
A manufacturer shall compute the taxable value of taxable goods released from the factory per month based on the selling price, and file the Taxable Value Computation Form filled out according to the established format with the competent tax authority before the fifteenth (15th) of the following month.
The manufacturer shall keep custody of the data used for computing the taxable value and related working papers for future reference.
Visitor:5  Update:2018-04-25

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