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Business Tax

Imposed Object and Scope Tax Payers Regulation
  1. Property left by the deceased who was an ROC citizen and resided in the ROC continuously shall be subject to the levy of estate tax, notwithstanding whether the location of the property is within or outside of ROC.
  2. Property left by the deceased who was an ROC citizen and did not resided in the ROC continuously or who was a non-ROC citizen shall be subject to the levy of estate tax only to the extent that it is located within the ROC.
  1. Business owners of commodities or labor.
  2. Consignees or the holder of imported commodities.
  3. 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.
  1. Value-added and Non-value-added Business Tax Act
  2. Enforcement Rules of Value-Added and Non-Value-Added Business Tax Act
  3. Regulations Governing the Use of Uniform Invoices
Last updated:2019-11-18