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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 9
Content:
The importation of any of the following goods is exempted from the business tax:
1. The goods specified in Article 7, subparagraph 6, the fertilizer specified in Article 8, paragraph 1, subparagraph 27, and the goods specified in Article 8, paragraph 1, subparagraph 30.
2. The goods specified in Article 49 of the Customs Act, provided, however, that in case of transfer of ownership or change in purpose of use that results in supplementary payment of customs duties under Article 55 of the Customs Act, the business tax so exempted shall become due and payable.
3. National antiques. 
 Update:2018-04-24

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