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法律與法規命令

Tax Act:
Commodity Tax Act
Article 23
Content:
Manufacturers are required to pay the commodity tax to the government treasury and file with the collection authority in charge a tax calculation report in the format prescribed by the Ministry of Finance together with the tax payment receipt by the fifteenth of the next month for the goods removed from the factory in the month. If there is no commodity tax payable in one month, the manufacturer is still required to file with the collection authority in charge. 
For imported taxable commodities, taxpayers should file with the custom offices, and the commodity tax shall be collected by the custom office together with the custom duties.
In the case of an auction or sale, by a court or other institution, of taxable commodities for which the tax has not been paid, the taxpayers shall declare and pay the tax to the local competent tax authority before collecting the goods.
The taxpayer shall declare and pay the tax to the competent tax authority within 30 days from the day following the day on which the tax-exempt goods are transferred or the purpose of use is changed.
Visitor:1  Update:2018-04-25

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