Such enterprises shall file and pay business tax before departure if the departure time is prior to the preceding paragraph time limit.
外国技艺表演业，须在前项应行报缴营业税之期限届满前离境者，其营业税，应于离境前报缴之。
Such enterprises shall file and pay business tax before departure if the departure time is prior to the preceding paragraph time limit.
外国技艺表演业，须在前项应行报缴营业税之期限届满前离境者，其营业税，应于离境前报缴之。
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