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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 3
Content:
"Airplanes, helicopters, and ultra-light vehicles," as used in Article 2, paragraph 1, subparagraph 4 of the Act, means airplanes, helicopters, or ultra-light vehicles as defined in Article 2, subparagraphs 20, 24, and 25 of the Civil Aviation Act.
 Update:2018-04-19

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