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Who is the taxpayers of the business tax in a case of the offshore electronic service suppliers selling the electronic labors to our domestic natural individuals?
According to the Article 2-1 of Value-added and Non-value-added Business Tax Act, a foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. and selling electronic services to domestic individuals shall be the taxpayer of the business tax.
發布單位：財政部臺北國稅局
張貼日期：2019-05-29
檢視日期：2019-05-29
更新日期：2019-05-29
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