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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 48
Content:
Manufacturers may request tax payment certificates, tax exemption certificates, and provisional transport certificates to be used in the following month from the competent tax authority in advance, and the quantity received thereof shall be limited to the quantity used in the previous month. If the certificates received are insufficient, the manufacturer may apply to the competent tax authority for more with explanation provided.
Manufacturers should keep careful custody of the certificates they receive. If any certificate is unaccounted for, it must immediately be reported to the tax authority, with information on the type of certificate missing, its letter track and number provided.
Visitor:5  Update:2018-04-25

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