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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 27
Content:
Where the personal effects brought in by passengers entering into the territory of the ROC exceed the duty-exemption limit, the excess shall be subject to business tax to be calculated, in accordance with Article 20 of the Act, on the duty-paid value determined based on “The Rules Governing the Declaration, Examination, Duty Payment, and Release of Personal Effects Carried by Incoming Passengers”.
 Update:2018-04-25

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