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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 Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 14
Content:
The terms used in Article 6, paragraph 2 of the Act are defined as follows:
1. "Specifically selected goods exclusively used for research and development": Passenger vehicles used for the purposes of new model development and design, analysis and testing of functional systems, improvement of safety performance, energy efficiency, and pollution control, or the development and design of parts and components.
2. "Specifically selected goods exclusively used for public security": Police cars equipped with special devices and used by government agencies or institutions, vehicles used for official investigation and inspection, and vehicles used for apprehending and transporting offenders.
3. "Specifically selected goods exclusively used for emergency medical care": Ambulances equipped with special devices and used by government agencies or institutions, government-owned business entities, or medical care institutions established with permission of the competent authority.
4. "Specifically selected goods exclusively used for disaster relief": Vehicles equipped with special devices and used in disaster relief by government agencies or institutions or juristic persons, groups, or other organizations established or registered for the purpose of disaster relief under applicable laws and regulations.
 Update:2018-04-19

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