Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 8
The foregoing article shall apply when a dual-status business entity applies for cancellation of business registration and settles tax owed pursuant to Paragraph 2, Article 30 of the Act.
中文原文 兼營營業人營業稅額計算辦法第8條
兼營營業人申請註銷登記，依本法第三十條第二項規定繳清稅款時，準用前條規定辦理。