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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 24
Content:
When specifically selected goods exported abroad are returned after export for any reason, the manufacturer shall first apply to the competent tax authority of the location of its factory for approval of tax exemption for the portion of the goods so returned, and shall additionally apply for tax-exempt re-importation, with the aforementioned documentary evidence, to the customs authority at the place of import, and shall declare and pay tax pursuant to Article 16 of the Act.
 Update:2018-04-19

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