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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 5【Disposition of Physically Destroyed or Lost Goods】 Article 87
Content:
If taxable goods are physically destroyed in a fire, lost at sea, or destroyed in other force majeure events, the manufacturer or importer may apply to the competent tax authority or customs office for tax refund or case closing by presenting relevant evidence proofs as well as the original tax payment certificate, tax exemption certificate or provisional transport certificate.
Visitor:5  Update:2018-04-25

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