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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 30
Content:
If a taxpayer displays taxable specifically selected goods that it produces or imports in an exhibition, and after the exhibition, returns the same goods to the factory or exports them, it shall submit information on the nature of the exhibition, exhibition organizer, exhibition site, exhibition period, and quantity needed, together with documentary evidence issued by the exhibition organizer, to the competent tax authority of the location of the factory or the exhibition site for approval of tax exemption upon release from the factory or upon importation.
If the tax-exempt specifically selected goods for exhibition of the preceding paragraph are to be sold in the place where the exhibition is held, tax shall be declared and paid in accordance with Article 16 of the Act.
 Update:2018-04-19

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