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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:
Regulations for the Collection of Commodity Tax
Article 13
Content:
If a manufacturer ceases business, it shall apply to the competent tax authority for cancellation of registration within fifteen (15) days after the occurrence of such an event, and at the same time, report to the tax authority with regard to the transfer, sale or storage of the production equipment and left-over stock, and pay tax for commodities that have not yet been taxed. The cancellation of registration will be permitted only after the manufacturer has settled all violations, if any.
Visitor:5  Update:2018-04-25

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