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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 69
Content:
If untaxed goods with owner unknown are not claimed by anybody within six months after the tax authority where the goods are seized has made a public announcement, the goods will be put to auction and the proceeds derived thereof will be turned over to the treasury. Goods that cannot be auctioned or do not have a buyer will be disposed of by the competent tax authority.
Visitor:5  Update:2018-04-25

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