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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:
The Specifically Selected Goods and Services Tax Act
Article 16
Content:
A taxpayer that sells a specifically selected good of Article 2, paragraph 1, subparagraph 1 shall calculate the tax payable on the sale within 30 days from the day following the day on which the sale contract was entered into, and shall on its own initiative fill out a payment form and pay the tax to the government treasury. The taxpayer shall declare with the competent tax authority the selling price and the tax amount by filling out a declaration form and attaching the payment receipt, contract, and other relevant documents.
A manufacturer shall calculate the tax payable on a given month's release from the factory of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 by the 15th day of the following month, and fill out a payment form and pay the tax to the government treasury. The manufacturer shall also fill out a declaration form and attach the payment receipt and other relevant documents and declare the selling price and the tax amount to the competent tax authority.
When any specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 on which the tax has not been paid is auctioned or sold by a court or other institution, the winning bidder, purchaser, or assumer of the goods shall declare and pay the tax to the local competent tax authority before collecting the specifically selected good.
The taxpayer of Article 4, paragraph 2, subparagraph 4 shall declare and pay the tax to the competent tax authority within 30 days from the day following the day on which the tax-exempt specifically selected goods are transferred or the purpose of use is changed.
A business entity shall calculate the tax amount payable on its sales of specifically selected services in a given month by the 15th day of the following month, fill out a payment form, and pay the tax to the government treasury. The business entity shall also fill out a declaration form and attach the payment receipt and other relevant documents and declare the selling price and the tax amount to the competent tax authority.
The taxpayer shall declare the tax amount payable on imported specifically selected goods to Customs, and the tax shall be collected by Customs. The Customs Act and the Customs Anti-Smuggling Act apply mutatis mutandis to collection of the tax and procedures for administrative remedy.
 Update:2018-04-19

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