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Category Question Update Date
National Tax-Tobacco and Alcohol Tax The taxable items and tax amounts for tobacco products. 2019-08-12
National Tax-Tobacco and Alcohol Tax The amount of health and welfare surcharge. 2019-08-12
National Tax-Tobacco and Alcohol Tax The taxable items and tax amounts for alcoholic beverages. 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What is the tax scope of the profit-seeking enterprise income tax? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What is the definition of the term “profit-seeking enterprise” used in the Income Tax Act? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax When a profit-seeking enterprise should file its’profit-seeking enterprise income tax? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax How is a profit-seeking enterprise to tackle the problem of a notice showing the amount of tax leviable as determined, as well as the tabulation of amounts of various items ? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax How does the profit-seeking enterprise calculate the imputation credit available to its shareholders? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What is the definition of the term “fixed place of business” used in the Income Tax Act? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax How does the profit-seeking enterprise set up and keep account books? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax How is the income tax payable of a profit-seeking enterprise whose head office is outside the ROC calculated? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax In the case of the dissolution, closure, amalgamation or transfer of ownership during the year, how is a profit-seeking enterprise to process a Current Final Report ? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What if the arrangements for the transactions among profit-seeking enterprises result in an evasion or reduction of their tax liabilities within the territory of the ROC? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What does “income from sources in the ROC” mean? 2019-08-12
National Tax-Profit-seeking Enterprise Income Tax What is the definition of business agent 2019-08-12
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