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法律與法規命令

Tax Act:
The Specifically Selected Goods and Services Tax Act
Chapter 4【Collection】 Article 13
Content:
Prior to beginning manufacture of any of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6, a manufacturer shall apply for registration as a manufacturer subject to the specifically selected goods and services tax with the competent tax authority of the place where the factory is located.
If there is any change in the particulars contained in the manufacturer's application for registration, or if the manufacturer is dissolved or ceases business operations, the manufacturer, within 15 days from the day after the occurrence of the fact, shall apply with the competent tax authority to alter or cancel the registration.
The manufacturer of the preceding paragraph shall apply for alteration or cancellation of registration only after payment of the taxes in full. This restriction shall not apply if an application to alter a registration is the result of a merger, capital increase, or a change in the type of business or the business address.
If a manufacturer has ceased manufacture for a full year or has moved to an unknown location, the competent tax authority may at its sole discretion cancel the manufacturer's registration. If there is found to be any pending case of delinquent tax or legal violation, cancellation shall take place only after the case has been cleared.
 Update:2018-04-19

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