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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 15
Content:
"Airplanes, helicopters, or ultra-light vehicles not for personal use" and exempt from the specifically selected goods and services tax under Article 6, paragraph 3 of the Act means any airplane, helicopter, or ultra-light vehicle other than those used in private aircraft flight activities and ultra-light vehicle activities as provided in the Civil Aviation Act.
 Update:2018-04-19

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