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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
Chapter 4【Tax Exemptions and Refunds】 Article 29
Content:
A manufacturer purchasing any tax-exempt specifically selected good of Article 6, paragraph 1, subparagraph 1 of the Act shall fill out an application form and apply to the competent tax authority of the location of the factory for approval of tax exemption upon release from the factory or upon importation.
Tax-exempt specifically selected goods of the preceding paragraph may not be transferred for use by another factory except with the approval of the competent tax authority.
 Update:2018-04-19

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