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　32

Content：

With respect to a specifically selected good exempt from the specifically selected goods and services tax pursuant to Article 6 of the Act, if for any reason the relevant evidentiary documentation is incomplete, the taxpayer may first pay the tax for the release of goods from the factory or for importation, and at a later date submit relevant documentary evidence to the competent tax authority of the location of the factory or the customs authority for a refund of the taxes.

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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