申報營業稅 Compilation and Filing of Value-Added and Non-Value-Added Business Tax (“VAT”) Return

Home 申報營業稅 Compilation and Filing of Value-Added and Non-Value-Added Business Tax (“VAT”) Return

一、按月申報
應於次月開始15日內申報上個月銷售額、應納或溢付營業稅額

二、按期申報
應以2個月為1期，於單月開始15日內申報上期銷售額、應納或溢付營業稅額