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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 12
Content:
If a military agency transfers its military status tax-exempt goods, it shall declare and pay the tax to the competent tax authority within 30 days from the day following the day on which the tax-exempt goods are transferred or the purpose of use is changed.If the military agent transfers the tax-exempt goods prior to declaring and paying tax due, the Ministry of National Defense will look into the matter and collect any commodity tax owed, it shall declare and pay the tax to the competent tax authority. The preceding provision does not apply to scrapped goods.
If CGA transfers its military status tax-exempt goods, it shall declare and pay the tax to the competent tax authority within 30 days from the day following the day on which the tax-exempt goods are transferred or the purpose of use is changed.
Visitor:2  Update:2018-04-24

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