Value-added and Non-value-added Business Tax Act Article 60

Law:: Value-added and Non-value-added Business Tax Act
Chinese:: 加值型及非加值型營業稅法第60條

The effective date of the act shall be prescribed by the Executive Yuan. The only exceptions are Article 11 and 21, which were revised on 28 June, 1999 and came into force on 1 July, 1999, and the article amended on 26 May 2017 shall take force from the day of promulgation.

中文原文加值型及非加值型營業稅法第60條

本法施行日期，除中華民國八十八年六月二十八日修正公布之第十一條、第二十一條自八十八年七月一日施行，一百零六年五月二十六日修正之條文自公布日施行外，由行政院定之。

English translation for reference only; the Chinese text prevails. Not legal advice.