歷史Laws Information (非現行法規)

法規資訊
Title: Value-added and Non-value-added Business Tax Act
Am Date: 2011-11-23

History

1. Pormulgated on June 13, 1931
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2. Amended on September 26, 1941
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3. Amended on July 02, 1942
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4. Amended on May 02, 1947
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5. mended on November 14, 1947
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6. Amended on June 07, 1950
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7. Amended on November 24, 1951
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8. Amended on September 19, 1952
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9. Amended on December 30, 1955
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10. Amended on April 13, 1959
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11. Amended on December 30, 1965
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12. Amended on January 11, 1968
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13. Amended on November 28, 1970
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14. Amended on June 29, 1980
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15. Amended on November 15, 1985
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16. Amended and Promulgated on 27 May 1988 by Presidential Decree No. Hua-Tsung-1-Yi 2048.
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17. Article 54 and Article 55 deleted and promulgated on 30 July 1993 by Presidential Decree No. Hua-Tsung-1-Yi 3703.
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18. Article 8 amended on 18 January 1995 by Presidential Decree No. Hua-Tsung-1-Yi 0248.
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19. Article 8 and Article 51 amended on 2 August 1995 by Presidential Decree No. Hua-Tsung-1-Yi 5658.
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20. Article 16 and Article 20 amended on 7 May 1997 by Presidential Decree No. Hua-Tsung-1-Yi 8600104810.
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21. Article 52 amended on 30 May 1997 by Presidential Decree No. Hua-Tsung-1-Yi 8600126780.
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22. Article 8 amended on 29 October 1997 by Presidential Decree No. Hua-Tsung-1-Yi 8600231640.
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23. Article 53-1 amended on 17 June 1998 by Presidential Decree No. Hua-Tsung-1-Yi 8700119510.
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24. Article 11, Article 21 & Article 60 and the time schedule for issuing sales certificate by enterprises engaged in futures and commercial papers were amended on 28 June 1999 by Presidential Decree No. Hua-Tsung-1-Yi 88001150080.
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25. Articles 3-1 and 8-1 amended on 13 June 2001 by Presidential Decree No. Hua-Tsung-1-Yi 9000115180.
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26. The title of Business Tax Act was renamed to Value-added and Non-value-added Business Tax Act and amended Articles 1, 11, 41, 49 and 60,and added Articles 1-1, 8-2 on 9 July 2001 by Presidential Decree No. Hua-Tsung-1-Yi 9000134120.
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27. Article 11 amended on 25 June 2003 by Presidential Decree No. Hua-Tsung-1-Yi 09200114870.
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28. Article 8-2 deleted and Article 11 amended on 22 June by Presidential Decree No. Hua-Tsung-1-Yi 09400092831.
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29. Article 8 and Article 11 amended on 3 February 2006 by Presidential Decree No. Hua-Tsung-1-Yi 09500014911.
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30. Article 15-1 amended on 12 December 2007 by Presidential Decree No. Hua-Tsung-1-Yi 09600164551.
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31. Article 8 and Article 9 amended on 16 January December 2007 by Presidential Decree No. Hua-Tsung-1-Yi 09700003931.
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32. Article 9-1 amended on 10 March, 2008 by Presidential Decree Hua-tzung-1 Yi No.09700029861.
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33. Article 7-1 amended on 5 May, 2010 by Presidential Decree Hua-tzung-1 Yi No.09900110351.
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34. Article 51 amended on 8 December, 2010 by Presidential Decree Hua-tzung-1 Yi No.09900331431.
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35. Articles 3-2, 6-1, 8-3, 30-1, 42-1, 48-1 added and Articles 2, 5, 7, 8, 9, 13, 16, 20, 23, 28, 30, 32, 36, 51 amended and promulgated on 26 January 2011 by Presidential Decree No. Hua-Tsung-1-Yi 10000016571. The effective date of the amendments to the Act shall be prescribed by the Executive Yuan.(The amendments came into force from 1 April 2011)
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36. Article 36-1 was added and promulgated on 23 November 2011 by Presidential Decree No. Hua-Tsung-1-Yi 1000025971. The effective date of the amendment to the act shall be prescribed by the Executive Yuan..(The amendment came into force from 23 November 2011)
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37. Article 12 was amended and promulgated on 8 January 2014 by Presidential Decree No. Hua-Tzung-1-Yi 10300000631.
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38. Articles 11 and 36 were amended and promulgated on 4 June 2014 by Presidential Decree No. Hua-Tzung-1-Yi 10300085111. (The amendments came into force from 1 July 2014)
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39. Addendum to Article 32-1 and Amendments to Articles 32, 45-48, 49, and 52 are promulgated via Presidential Decree No. Hua-Tsung-1-Yi 10400151441 on 30 December 2015. The effective date of the amendments to the Act shall be prescribed by the Executive Yuan. (The amendments came into force from 1 January 2016)