Zero Business Tax on Sale of Labor in Free Trade Zones


     Under the provisions of Article 26, paragraph 2 of the Act for the Establishment and Management of Free Trade Zones, the rate of business tax on labor that a free trade zone enterprise sells to another enterprise in the same free trade zone, another free trade zone, or other tax-bonded area is zero. According to Ministry of Finance interpretation document Tai Cao Zih No. 09604504440, dated Feb. 26, 2007 , relevant unified invoices can be used as proof to support the claim for the zero tax rate. For more information on the contents of the document, please visit this website: http://www.cedi.cepd.gov.tw/document_info.php?fPath=13_478_719&documents_id=2108.


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