進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Article 38
Content:
Taxed tobacco or alcohol products that have been opened after sale but returned in exchange for a replacement shall still be subject to tobacco or alcohol tax and the health and welfare surcharge.
 Update:2018-04-24

Back Home TOP
:::
列印
置頂