Business Tax | ||
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Imposed Object and Scope | Tax Payers | Regulation |
Commodities, services manufactured locally or imported, are subjected to Business Tax. | Business owners of commodities or labor. Consignees or the holder of imported commodities. The buyer of foreign businesses, organizations or groups which sell commodities or services and do not have a fixed place of business. However, for foreign international logistics businesses, which do not have a fixed office in Taiwan but has a local proxy, the local proxy is subjected to Business Tax. |
• Value-added and Non-value-added Business Tax Act • Enforcement Rules of Value-Added and Non-Value-Added Business Tax Act • Regulations Governing the Use of Uniform Invoices • Regulations for the Computation of Business Tax for Dual-Status Business Entities • Regulations Governing Taxation Registration • The Regulations for Assessing Business Tax of Certain Business Entities • Regulations Governing the Use of Cash Register by Business Entities |