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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 59
Content:
The Customs should submit a monthly statement on commodity taxes collected to the Customs Administration, Ministry of Finance and the competent tax authority where the Customs house is located.
The collection of commodity tax in association of bonded factories under the administration of the Customs shall be handled by the Customs. For taxable goods manufactured by bonded factories and exported, a tax exemption certificate is not required.
Visitor:5  Update:2018-04-25

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