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Rather, taxes are governed by a series of laws and regulations each related to a specific type of tax. As the chief legislative body, the Legislative Yuan plays an important role in formulating and revising tax related laws. The Income Tax Act is the primary law that governs individual income and profit-seeking enterprise income taxes. [4]
In early era of Republic of China, the Peking government has its own Code of Civil Procedure (民事訴訟條例), which was drafted on the basis of the Draft of Qing Empire, with some modification made by Chinese scholars studied in Japan. As a result, the Civil Procedure Law in Formosa (Taiwan) is a mixture of Japanese law and German law.
Laws relating to the Board of Personnel, Articles 47–74 – includes laws on the System of Offices (ch. 1) and Official Rules for Carrying Public Administration (ch. 2) Laws relating to the Board of Revenue, Articles 75–156 – includes laws on Marriage (ch. 3–4; art. 101–107) and Taxes (ch.7; art. 141–148)
Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. [1] [2] There have been some arguments that consumer law is a ...
In Taiwan, law can be studied in an undergraduate program resulting in a Bachelor of Law (LL.B.) or a postgraduate degree resulting in a Masters of Law (LL.M.). Some LL.M. programs in Taiwan are offered to students with or without a legal background.
The agency was originally established as the Department of Education on 25 August 1945 in Taipei. In 1947, it became the subordinate of Taiwan Provincial Government. On 1 August 1956, it was moved to Wufeng Township, Taichung County. In July 1999, it became the subordinate of Ministry of Education.
The Taiwanese education ministry's origin goes back to the Ministry of Education, Science, Sports and Culture under the Imperial Japanese government, which took over Taiwan in 1895. During Japanese colonial rule , school attendance for Taiwanese children increased from 3.8% in 1904 to 71.3% in 1943 and literacy in Taiwan became common. [ 1 ]
Game Software Rating Regulations; Gender Equity Education Act (Taiwan) H. ... Martial law in Taiwan; P. Pharmaceutical Affairs Law (Taiwan) Political status of Taiwan; S.