Tax Related Laws & Regulations

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2024/4/27

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article　25

Content：

When a taxpayer uses specifically selected goods or specifically selected services in a trade for the goods, services, specifically selected goods, or specifically selected services of another person, the selling price shall be the higher of the prevailing market prices for the trading in or trading out of the goods or services.

Update：2018-04-19

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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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