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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 22
Content:
A taxpayer exempt from the collection of specifically selected goods and services tax pursuant to Article 6 of the Act shall retain the following documentation for audit by the competent tax authority:
1. For specifically selected goods used to manufacture other taxable specifically selected goods, the documentary proof of approval for tax exemption, issued by the competent tax authority of the location of the factory of the manufacturer that purchases the tax-exempt specifically selected goods.
2. For specifically selected goods for export sale, the documents of export declaration.
3. For specifically selected goods used for exhibition, the documentary evidence of approval for tax exemption upon release from the factory or importation, issued by the competent tax authority of the location of the factory of the manufacturer or the exhibition site.
4. For specifically selected goods exclusively used in education, research, or experiment, or exclusively for use in participation in international contests and training, the documentary evidence issued by the competent authority or the certificate of inspection and acceptance issued by a public or private school at any level, or the educational or research agency or institution.
5. For passenger vehicles used in research and development, public security, emergency medical services, or disaster relief, the documentary evidence issued by the competent authority.
6. For airplanes, helicopters, or ultra-light vehicles for non-personal use, the documentary evidence issued by the competent authority.
 Update:2018-04-19

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