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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 Exemption of Commodity Tax on Goods for Military Use
Article 10
Content:
If a manufacturer receives military status tax-exempt goods as materials for making goods for military use under a contract, but subsequently becomes unable to carry out the contract, or the contract is terminated due to other reasons, or the processed goods are rejected by the military for failing an acceptance inspection, the original purchasing unit shall be responsible for notifying the tax authority to impose back tax on the aforesaid tax-exempt materials.
Visitor:2  Update:2018-04-24

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