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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 14
Content:
For oil products purchased by a military agency and CGA, the contracted supplier will supply the goods without charging the commodity tax if an approval document issued by the Ministry of National Defense or its authorized unit, Combined Logistics Command is presented. The supplier shall also obtain receipts for delivered goods on a monthly basis, and submit the receipts to the tax authority for approval and case closure.
Visitor:2  Update:2018-04-24

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