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Will profit-seeking enterprises having no fixed place of business or business agent within the territory of the Republic of China be taxed in accordance with the Income Basic Tax Act?
According to Subparagraph 5, paragraph 1, Article 3 of the Income Basic Tax Act, this Act is not applicable to them. Therefore, the implementation of the Income Basic Tax Act will not increase their tax burden.
發布單位：財政部臺北國稅局
張貼日期：2019-05-31
檢視日期：2019-05-31
更新日期：2019-05-31
點閱次數：517