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實質法規
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§159,II,1
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§159,II,2
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實質法規: 5 records
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No
Date
Title
1.
2025.04.07
CH
加值型及非加值型營業稅法第六條第四款所定營業人應申請稅籍登記之年銷售額基準
EN
The Annual Sales Amount Criterion Requiring a Business Entity Prescribed in Subparagraph 4, Article 6 of Value-added and Non-value-added
Business Tax
Act to Apply for Taxation Registration
2.
2024.12.12
CH
營業人開立電子發票應傳輸至財政部電子發票整合服務平台存證之資訊範圍及時限表
EN
Scope and deadlines for information that business entities shall transmit to the E-invoice Platform of the Ministry of Finance for storage and verification when issuing Electronic Uniform Invoices
3.
2024.12.12
CH
小規模營業人營業稅起徵點
EN
Taxable Threshold of Non-Value-Added Tax for Small Business Entities
4.
2023.04.01
CH
修正「依稅捐稽徵法或稅法規定應補、應退或應移送強制執行之稅捐,免徵、免退及免予移送強制執行之限額」並自中華民國一百零二年四月一日生效
EN
The limitation for exemption from the payment, refund, and compulsive execution of taxes in accordance with the Tax Collection Act or any relevant tax law, where the amount of tax which shall be paid additionally, be returned, or be transferred for compul
5.
2017.03.22
CH
外國之事業、機關、團體、組織在中華民國境內無固定營業場所,銷售電子勞務予境內自然人應申請稅籍登記之年銷售額基準
EN
The Annual Sales Amount Criteria of a Foreign Enterprise, Institution, Group, or Organization Having No Fixed Place of Business within the Territory of the R.O.C. that Sells Electronic Services to Domestic Individuals Shall Apply for Taxation Registration