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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 5
Any of the following circumstances is an import of goods:
1. The transport of goods into the R.O.C., with the exception of the transport of bonded goods into a bonded zone. 
2. The transport of bonded goods from a bonded zone into any other area of the R.O.C..
Visitor:1  Update:2018-04-24

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