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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 42
Content:
For the same products produced by different factories under the same organization, the head office of the said organization may apply to the Ministry of Finance for permission to combine the selling prices of the same products from different factories in the computation of taxable value, where each factory will compute and pay the tax due respectively based on the ex-factory quantity.
If a manufacturer that has been approved to compute collective taxable value as described in the preceding paragraph applies to the Ministry of Finance for restoring separate computation of taxable value by factory due to actual need, the said manufacturer may not apply for computation of taxable value on a collective basis within one year.
Visitor:4  Update:2018-04-25

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