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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 9
Content:
When a manufacturer delivers tax-exempt goods for military use, it should obtain a receipt from the purchasing unit or its designated user unit, and submit it together with the tax exemption certificate to the tax authority for approval and case closing. If the manufacturer fails to close the case within three (3) months from the date the goods are released from the factory, it shall pay back tax.
Visitor:2  Update:2018-04-24

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