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Chapter

Title： Value-added and Non-value-added Business Tax Act CH
Category： Ministry of Finance（財政部）
Attachment：
Chapter 1 General Provisions § 1
Chapter 2 Scope of Reduction and Exemption § 7
Chapter 3 Tax Rates § 10
Chapter 4 Calculation of Tax Computation § 14
Section 1 General Tax Computation § 14
Section 2 Special Tax Computation § 21
Chapter 5 Collection Procedures § 28
Section 1 Registration of Tax Payer § 28
Section 2 Books and Documentary Evidence § 32
Section 3 Tax Return & Payment § 35
Section 4 Inspection § 44
Chapter 6 Penalty Provisions § 45
Chapter 7 Supplementary Provisions § 56