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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 7
Content:
Terms used in Paragraph 2 of Article 6-1 and Paragraph 9 of Article 7 of the Act are defined as follows:
1."Enterprise inside an export processing zone" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Export Processing Zones.
2."Enterprise inside a science-based industrial park" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Science-Based Industrial Parks.
3. "Enterprise inside an agricultural technology park" means an enterprise established with approval, in an agricultural technology park in accordance with the Act Governing the Establishment and Administration of Agricultural Technology Parks.
4. "Enterprise inside a free trade zone" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Free Trade Zones.
5. "Bonded factory" means a bonded factory approved by and registered with Customs in accordance with “The Regulations Governing Customs Bonded Factories”.
6. "Bonded warehouse" means a bonded warehouse approved by and registered with Customs in accordance with “The Regulations Governing the Establishment and Administration of Bonded Warehouses”.
7. "Logistics center administered by Customs" means a logistics center approved by and registered with Customs in accordance with “The Regulations Governing Customs Clearance for Goods in Logistics Centers”.
Visitor:1  Update:2018-04-25

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