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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 31
Content:
When an imported specifically selected good is exempt from the specifically selected goods and services tax under Article 6, paragraph 1, subparagraph 4 or Article 6, paragraphs 2 or 3 of the Act, an application for tax-exempt importation shall be filed with the customs authority with documentary evidence issued by the competent authority.
 Update:2018-04-19

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