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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Chapter 3【Certification】 Article 21
Content:
Certificates for commodity tax include the following kinds and will be produced and dispensed by the competent tax authority and the Customs:
(1)Tax payment certificate: A certificate in blue color for goods under the Act with commodity tax paid.
(2)Tax exemption certificate: A certificate in orange color for goods that are exempted from commodity tax.
(3)Provisional transport certificate: A certificate in white color for the interim movement of untaxed, on-account or tax-exempt goods.
Visitor:5  Update:2018-04-25

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