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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 Exemption of Commodity Tax on Goods for Military Use
Article 11
Content:
If any military status tax-exempt goods supplied to the contractor for processing or use are leftover and not returned to the military, the contractor shall pay commodity tax on the leftover goods to the local tax authority; if the contractor uses the leftover goods for other purposes before paying tax, such an act shall be treated the same as tax evasion.
Visitor:2  Update:2018-04-24

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