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

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Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Commodity Tax
Article 26
Content:
When a manufacturer applies for and receives certificates, it shall fill out a receipt according to the established format, take count on the spot, and store and use those certificates with care.
A manufacturer shall produce monthly statements of the use status of various certificates and submit it together with the second copy of the used certificates to the competent tax authority before the fifteenth (15th) of the following month.
Visitor:5  Update:2018-04-25

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