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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 18
Content:
A manufacturer that ceases business operations shall, within 15 days counting from the day following the date on which the cessation of business occurs, apply for cancellation of registration to the competent tax authority of the location of the factory, and shall at the same time report the transfer, sale, or storage of production machinery and leftover raw materials stock. The cancellation of registration shall be permitted only after any outstanding taxes on specifically selected goods have been paid and any pending case of a legal violation by the manufacturer has been closed.
 Update:2018-04-19

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