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：

The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article　28

Content：

When any taxed specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act is for any reason returned after being sold or used, the new good for which it is exchanged shall duly be subject to the specifically selected goods and services tax.

Update：2018-04-19

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

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

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

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