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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 57
Content:
For imported taxable goods that have been approved to be recorded on account or imported materials with commodity tax exempted, the Customs should issue a tax payment certificate on charge account or tax exemption certificate; with regard to the tax recorded on account as paid, the taxpayer shall apply to the Customs for offset and case closing pursuant to the provisions of the Measures for Offset and Refund of Material Tax for Export Goods.
If the aforesaid goods need to be transported to another factory for processing, the taxpayer should apply to the competent tax authority for the issue of a provisional transport certificate.
Visitor:4  Update:2018-04-25

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