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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 77
Content:
For tax-exempt materials purchased, the manufacturer should conduct a receiving inspection upon receipt, affix its chop and note the date of receipt on the original tax exemption certificate, and then submit it to the local tax authority for examination. If the local tax authority approves of the tax exemption status, it will send a reply letter to the manufacturer and forward the tax exemption certificate to the competent tax authority where the supplier is located.
Visitor:4  Update:2018-04-25

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