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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 14
Content:
The business entities which apply for exemption from business tax pursuant to Subparagraph 26 of Paragraph 1 of Article 8 of the Act shall present documents issued by the purchasing unit or the user unit of the Ministry of National Defense, stating the items, specifications, quantities, unit prices, total amount of the sale and the fact that such products conform to Subparagraph 26 of Paragraph 1 of Article 8 of the Act.
 Update:2018-04-25

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