Tax Related Laws & Regulations

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2024/4/25

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations for the Collection of Commodity Tax
Chapter 7【Tax Exemption, Refund and Offset】 Section 1【Export Goods】 Article　70

Content：

For tax-exempt export goods, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the tax exemption certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for case closing. If the aforesaid filing is late, commodity tax shall be levied.

Visitor：5 Update：2018-04-25

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Taxation Administration,Ministry of Finance, R.O.C

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Taxation Administration,Ministry of Finance, R.O.C

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