Value-added and Non-value-added Business Tax Act (Taiwan)

Target entity: Value-added and Non-value-added Business Tax Act (Taiwan)
Context triple: [Ministry of Finance (Taiwan), appliesLegalFramework, Value-added and Non-value-added Business Tax Act (Taiwan)]

• A. Expanded Value Added Tax (EVAT) law
  The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
• B. Labuan Business Activity Tax Act
  The Labuan Business Activity Tax Act is a Malaysian law that establishes the tax framework and incentives for business activities conducted in the offshore financial center of Labuan.
• C. Goods and Services Tax Act 1985 (New Zealand)
  The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
• D. Code général des impôts
  The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
• E. Value Added Tax Division
  The Value Added Tax Division is a specialized unit within the Federal Tax Administration responsible for overseeing and administering value-added tax policy, compliance, and collection.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Value-added and Non-value-added Business Tax Act (Taiwan)
Target entity description: The Value-added and Non-value-added Business Tax Act (Taiwan) is a key Taiwanese tax law that governs the imposition and administration of value-added and certain non-value-added business taxes on goods and services.

• A. Expanded Value Added Tax (EVAT) law
  The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
• B. Labuan Business Activity Tax Act
  The Labuan Business Activity Tax Act is a Malaysian law that establishes the tax framework and incentives for business activities conducted in the offshore financial center of Labuan.
• C. Goods and Services Tax Act 1985 (New Zealand)
  The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
• D. Code général des impôts
  The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
• E. Value Added Tax Division
  The Value Added Tax Division is a specialized unit within the Federal Tax Administration responsible for overseeing and administering value-added tax policy, compliance, and collection.
• F. None of above. chosen