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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 2
Content:
"Yachts," as used in Article 2, paragraph 1, subparagraph 3 of the Act, means yachts as defined in Article 3, subparagraph 7 of the Ships Act, including yachts for personal use and for non-personal use as defined in subparagraphs 8 and 9 of the same article.
Visitor:1  Update:2018-04-19

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