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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 11
Content:
Foreign international transportation enterprises which have no fixed place within the territory of the Republic of China, but which operate through agent(s) to carry outbound freight beyond the national territory of the Republic of China shall require the agent(s) to issue uniform invoices prior to the departure day of the vessel and shall fill in the purchaser’s name on the invoice according to the following:
1. Where the freight charges are collected within the Republic of China, the name of the payer is to be filled in as purchaser.
2. Where the freight charges are not collected within the Republic of China, the name of the freight consignee is to be filled in as purchaser. 
Where the freight charges are not collected within the Republic of China as set forth in subparagraph 2 of the preceding paragraph, a single uniform invoice may be issued in the total amount of freight revenue per voyage with the number of voyages indicated and the words “invoice issued in combination” noted down in the remarks column of the invoice.
 Update:2018-04-25

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