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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 54
Content:
If a consignor registers with the tax authority as a payer of commodity tax as provided for in the second paragraph of Article 2 of the Act, the manufacturer should fill out a provisional transport certificate when delivering the taxable goods to the consignor. The consignor should record the receipt, sales and inventory of taxable goods, and file a commodity tax return for such goods together with ex-factory goods manufactured by itself in the month.
Visitor:5  Update:2018-04-25

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