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:
Regulations for the Collection of Commodity Tax
Article 17
Content:
When a manufacturer registers products produced on behalf of its client on the basis of contract manufacturing according to Article 15 herein, it shall submit the manufacturing contract to the competent tax authority as well for review. In cases where the consignor and the manufacturer are located in areas under the jurisdiction of different tax authorities, the competent tax authority handling the application of the said manufacturer should forward a copy of the manufacturing contract and Application for Product Registration to the tax authority where the consignor is located after it approves the product registration. 
If the aforesaid consignor registers with the tax authority as a payer of commodity tax as provided for in the second paragraph, Article 2 of the Act, it shall be so stated on the manufacturing contract. In such an event, the tax authority where the consignor is located shall, upon receiving the application and other documents forwarded by another tax authority, assign a Product No. to the product under application and notify the consignor to pay commodity tax according to the established Act. 
Visitor:4  Update:2018-04-25

Back Home TOP
列印
gotop