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Specifically Selected Goods and Services Tax

Imposed Object and Scope Tax Payers Regulation
A specifically selected goods and services tax shall be imposed, in accordance with the provisions of The Specifically Selected Goods and Services Tax Act, on the sale, manufacture, and import of specifically selected goods or the sale of specifically selected services within the territory of the Republic of China.
  1. In the case of selling building or land: the original owner.
  2. In the case of the sale of specifically selected services: the business entity making the sale.
  3. In the case of manufacturing specifically selected goods: the manufacturer.
  4. In the case of importing specifically selected goods: consignee or the holder of the bill of lading or of the goods.
  1. The Specifically Selected Goods and Services Tax Act
  2. The Enforcement Rules of the Specifically Selected Goods and Services Tax Act

 

Last updated:2019-11-18