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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:
The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 2
Content:
"Yachts," as used in Article 2, paragraph 1, subparagraph 3 of the Act, means yachts as defined in Article 3, subparagraph 7 of the Ships Act, including yachts for personal use and for non-personal use as defined in subparagraphs 8 and 9 of the same article.
Visitor:1  Update:2018-04-19

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