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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 5
Content:
When a military agency, CGA or its contractor who is awarded the contract under the Government Procurement Act purchases goods described in Article 3 herein from a local supplier for military use, it shall submit two copies of the purchasing contract or the Approval of Tax Exemption for Goods Purchased for Military Use (hereunder called the Military Goods Approval) issued by the Ministry of National Defense or its authorized unit to the tax authority where the supplier is located for tax exemption.
If a military agent, CGA or its contractor who is awarded the contract under the Government Procurement Act fails to apply for tax exemption status according to the preceding paragraph or purchases taxed goods, it may not apply for tax refund.
Visitor:2  Update:2018-04-24

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