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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
Section 3【Goods for the Purpose of Exhibition or Entertaining Troops】 Article 80
Content:
For taxable goods produced by a manufacturer that will be put on exhibition and are not for sale, the manufacturer shall submit the information on the nature of the exhibition, organizer, exhibition site, exhibition period, and quantity needed, as well the supporting documents issued by the exhibition organizer, to the competent tax authority for approval, and fill out a provisional transport certificate after receiving approval.
If the aforesaid tax-exempt goods are to be sold at the exhibition site, the manufacturer shall fill out a tax payment certificate and pay commodity tax to the same competent tax authority.
Visitor:5  Update:2018-04-25

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