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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 6
Content:
After examining the application for tax exemption and finding it complying with the requirements, the Ministry of National Defense or its authorized unit should fill out a Military Goods Approval form in triplicate (see attachment for format), keep the first copy, and give the applicant the remaining other two copies for applying to the competent tax authority where the supplier is located for tax-exempt release from factory.
If a purchasing unit is different from the user unit of purchased goods, the Ministry of National Defense or its authorized unit should indicate the name of the user unit on the Approval.
Visitor:2  Update:2018-04-24

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