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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 81
Content:
For taxable goods that will be donated to the military for troop entertainment, the manufacturer shall apply to the competent tax authority for approval by submitting the supporting document issued by the organizer, and fill out a tax exemption certificate after receiving approval. After delivering the goods to the designated location, the manufacturer should obtain a receipt from the recipient and submit it together with the tax exemption certificate to the tax authority for approval.
Visitor:4  Update:2018-04-25

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