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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 6
Content:
Under any of the following circumstances, a specifically selected good under Article 2, paragraph 1, subparagraphs 2 to 6 will be exempt from the specifically selected goods and services tax:
1. The good is used for the manufacture of another taxable specifically selected good.
2. The good is for export abroad. 
3. The good is used for display in an exhibition, and after exhibition is shipped back to the factory or exported.
4. The good is used exclusively for education, research, or experiment by a public or private school or educational or research institute at any level in accordance with the purpose of its establishment, or is used exclusively for participation in or training for international contests. 
The specifically selected goods of Article 2, paragraph 1, subparagraph 2 are exempt from the specifically selected goods and services tax if they are exclusively used for research and development, public security, emergency medical care, or disaster relief.
The specifically selected goods of Article 2, paragraph 1, subparagraph 4, are exempt from the specifically selected goods and services tax if not for personal use.
 Update:2018-04-19

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