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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 4
Content:
The Customs will exempt the commodity tax on goods for military use imported by a military agency, CGA or its contractor who is awarded the contract under the Government Procurement Act when the agency or its contractor submits relevant documentation to apply for the exemption of duty. This provision also applies to publicly-owned enterprises that import goods on behalf of the military.
Visitor:2  Update:2018-04-24

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