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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 32
Content:
With respect to a specifically selected good exempt from the specifically selected goods and services tax pursuant to Article 6 of the Act, if for any reason the relevant evidentiary documentation is incomplete, the taxpayer may first pay the tax for the release of goods from the factory or for importation, and at a later date submit relevant documentary evidence to the competent tax authority of the location of the factory or the customs authority for a refund of the taxes.
 Update:2018-04-19

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