Tax Related Laws & Regulations

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2024/4/18

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations for Exemption of Commodity Tax on Goods for Military Use
Article　10

Content：

If a manufacturer receives military status tax-exempt goods as materials for making goods for military use under a contract, but subsequently becomes unable to carry out the contract, or the contract is terminated due to other reasons, or the processed goods are rejected by the military for failing an acceptance inspection, the original purchasing unit shall be responsible for notifying the tax authority to impose back tax on the aforesaid tax-exempt materials.

Visitor：2 Update：2018-04-24

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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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