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:
Commodity Tax Act
Article 4
Content:
Commodity tax paid or recorded on account as paid on commodities which meet any of the following conditions shall be refunded or offset:
1. Export goods. 
2. Raw materials used for manufacturing export goods. 
3. Unsaleable goods returned to factory for reprocessing or for refining into similar goods which are subject to commodity tax. 
4. Unsaleable goods for reason of damage. However, if the quantity of goods is less than one tax unit or if the original tax payment certificate is lost, no tax will be refunded. 
5. Goods physically destroyed in transit or in storage by fire or water or other calamities beyond control. 
The rules governing tax refund or offset as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance.
Tax-exempt goods that are destroyed or reduced in quantity after importation or removal from the manufacturer’s premises for reasons other than that described in Item 5 of the preceding paragraph shall be subject to commodity tax pursuant to this Act. 
Tax-exempt goods that are destroyed or reduced in quantity after transport to another premises for processing, packing or storage in untaxed warehouse shall be deemed as having been removed from the manufacturer’s premises.
Visitor:1  Update:2018-04-25

Back Home TOP
:::
列印
置頂