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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 27
Content:
If, after its release from factory, a taxed specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act is for any reason returned to the original factory, the manufacturer may on its own arrange the return shipment on the basis of the return shipping order and proceed as follows:
1. Re-sorting: When there is no change in the quality, appearance, shape, and selling price of the returned specifically selected good after re-sorting, it is exempt from the tax on re-release from the factory.
2. Refitting and reprocessing: The manufacturer, after applying in advance and receiving approval from the competent tax authority of the location of the factory, shall use the documentary evidence of payment of the tax to seek a tax refund or to offset the tax paid against relevant fees. When the refitting or reprocessing is completed, the manufacturer shall declare and pay the taxes due on the refitted or reprocessed good at the same time as for the taxable specifically selected goods released from the factory during the given month.
 Update:2018-04-19

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