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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 7
Content:
Terms used in Article 4, paragraph 2, subparagraph 2 of the Act are defined as follows:
1. "Consignee of the imported specifically selected goods": The consignee named in the bill of lading or in the shipping manifest for the imported goods.
2. "Holder of the bill of lading of the imported specifically selected goods": The person who is in possession of the bill of lading by virtue of having received assignment from the consignee of the imported specifically selected goods specified in the bill of lading, or the person who files an import declaration with the customs authority in its own name pursuant to authorization by the consignee or assignee of the imported specifically selected goods.
3. "Holder of the imported specifically selected goods": The person in possession of imported specifically selected goods for which the taxable amount has not yet been paid.
 Update:2018-04-19

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