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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Commodity Tax Act
Article 3
Content:
Commodities which meet any of the following conditions shall be exempt from Commodity tax:
1. Raw materials used for manufacturing other taxable commodities. 
2. Export goods. 
3. Goods for exhibition but not for sale. 
4. Goods supply for troop-cheering. 
5. Goods supply directly for military use with the approval of the Ministry of National Defense. 
The rules governing tax exemption as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance.
Visitor:1  Update:2018-04-25

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