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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 4
Content:
"Turtle shells, hawksbill, coral, ivory, furs, and their products," as used in Article 2, paragraph 1, subparagraph 5 of the Act, means the turtle shells, hawksbill, coral, ivory, and furs, in whole, partial, or processed form, of protected species as defined in the Wildlife Conservation Act.
 Update:2018-04-19

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