Value-added and Non-value-added Business Tax Act Article 40

For pawnshops and other business entities governed by Article 21 and Article 23, respectively, the competent tax authority shall assess the sales amount and tax payable and issue a payment notice every three months.For business entities governed by Article 22, the aforementioned procedures shall be done monthly.The rules in assessing sales amount and tax payable, as mentioned above, shall be prescribed by the MOF.