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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Chapter 7【Tax Exemption, Refund and Offset】 Section 1【Export Goods】 Article 70
Content:
For tax-exempt export goods, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the tax exemption certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for case closing. If the aforesaid filing is late, commodity tax shall be levied.
Visitor:5  Update:2018-04-25

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