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 7
Content:
If a manufacturer apply to the competent tax authority for cancellation of registration pursuant to paragraph 1 of Article 10 of the Act, the cancellation of registration shall be permitted only after the manufacturer has reported to the competent tax authority regarding the transfer, sales or storage of the production equipment and left-over stock of materials, has cleared the tobacco or alcohol tax and health and welfare surcharge and has settled all violations, if any.
 Update:2018-04-24

Back Home TOP
:::
列印
置頂