Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 54
These Enforcement Rules shall come into force on April 1, 1986.Amendments to these Enforcement Rules shall come into force on a date to be prescribed by an order of the Executive Yuan, with the exception of the articles amended on June 25, 1988, which shall come into force on July 1, 1988.
中文原文 加值型及非加值型營業稅法施行細則第54條
本細則自中華民國七十五年四月一日施行。
本細則修正條文，除中華民國七十七年六月二十五日修正條文自中華民國七十七年七月一日施行外，其施行日期，由行政院以命令定之。
本細則修正條文，除中華民國七十七年六月二十五日修正條文自中華民國七十七年七月一日施行外，其施行日期，由行政院以命令定之。