Tax Related Laws & Regulations

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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　31

Content：

When an imported specifically selected good is exempt from the specifically selected goods and services tax under Article 6, paragraph 1, subparagraph 4 or Article 6, paragraphs 2 or 3 of the Act, an application for tax-exempt importation shall be filed with the customs authority with documentary evidence issued by the competent authority.

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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