Regulations for Assessing Business Tax of Certain Business Entities Article 10

The Regulations shall be in force from the date of promulgation. Subparagraph 14, Article 6 of the Regulations was amended and promulgated on 28 September 2017 and shall come into force from 1 January 2018.Article 6 of these Regulations amended and promulgated on 16 October 2009 shall come into force from 1 January 1 2010.Article 7 of these Regulations amended and promulgated on 8 October 2012 shall come into force from 1 January 1 2013.Article 7 of these Regulations amended and promulgated on 14 February 2014 shall come into force from 1 March 1 2014.
中文原文 營業稅特種稅額查定辦法第10條
本辦法自發布日施行。
但中華民國一百零六年九月二十八日修正發布之第六條第十四款自一百零七年一月一日施行。
本辦法中華民國九十八年十月十六日修正發布之第六條自九十九年一月一日施行。
本辦法中華民國一百零一年十月八日修正發布之第七條自一百零二年一月一日施行。
本辦法中華民國一百零三年二月十四日修正發布之第七條自一百零三年三月一日施行。

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