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法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Article 15
Content:
If the manufacturer has a processing department, the tobacco or alcohol tax and health and welfare surcharge payable on taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and procedures shall be the same as those for ex-factory goods.
 Update:2018-04-24

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