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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 51
Content:
For taxable goods or directly exported, tax-exempt commodities released from a factory, the manufacturer shall fill out tax payment certificates or tax exemption certificates by batches. Other tax-exempt or on-account ex-factory goods shall be handled by the following provisions:
(1)For tax-exempt military goods or other tax-exempt goods, a tax exemption certificate shall be filled out according to the approval document issued by the competent tax authority. If the competent tax authority approved tax-exempt beverages, a tax exemption certificate is not required.
(2)For taxable materials used in the processing of export goods that are recorded on account, a tax payment certificate for charge account shall be filled out according to the approval document issued by the competent tax authority.
(3)For materials to be supplied to another manufacturer for the production of another kind of taxable goods, a tax exemption certificate shall be filled out according to the Tax Exemption Application for Purchased Materials approved by the competent tax authority.
The first copy of the aforesaid tax payment certificate or tax exemption certificate shall be stamped with a chop bearing the manufacturer’s name and release date on the back and accompany the ex-factory commodity; the second copy will be submitted to the competent tax authority on a monthly basis; and the third copy will be kept by the manufacturer.
The manufacturer will prepare its own chop as mentioned in the preceding paragraph, and submit a specimen of the chop to the competent tax authority before starting to use the chop.
Visitor:4  Update:2018-04-25

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