1970-01-01 - 1970-01-01
For businesses subject to specific business tax, the tax return should be submitted within the period specified by the Revenue Department.
1970-01-01 - 1970-01-01
"Withholding income tax" refers to a method of prepaid tax collection. The law mandates that the payor must deduct taxes from the income paid to the recipient each time such income is disbursed.
1970-01-01 - 1970-01-01
The specific business tax obligors are those conducting business activities that are liable to specific business tax, regardless of the form in which such businesses are conducted.