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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 16-1
Content:
The application for exemption of business tax on fuel oil used by agricultural machinery and equipment and agricultural tractors referred to in Subparagraph 27 of Paragraph 1 of Article 8 of the Act shall be handled according to the criteria for the use of fuel oil approved by the competent agricultural authority and with the proof of purchase of fuel oil issued by the same. 
The application for exemption of business tax on the fuel oil used by fishing boats referred to in Subparagraph 28 of Paragraph 1of Article 8 of the Act shall be handled according to the criteria for use of fuel oil approved by the competent authority and with the proof of purchase of fuel oil issued by the same.
 Update:2018-04-25

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