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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 72
Content:
If tax-exempt export goods cannot be exported or are returned for sale in the domestic market, the taxpayer shall submit a self-prepared tax payment certificate to the competent tax authority where the manufacturer is located before selling, unless the goods are shipped and returned to the factory.
Visitor:4  Update:2018-04-25

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