進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 3
Content:
The term "consignee of imported goods" as used in Subparagraph 2 of Article 2 of the Act, means the consignee named in the bills of lading or in the shipping manifest for the imported goods.
The term "holder of imported goods" means the person in possession of imported goods for which the taxable amount has not yet been paid.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂