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Tax Collection Act - Article 4

Tax Collection Act｜第 4 條｜賦稅｜Act｜In Force

第 一 章｜財政部｜v1.0

Last Amended: 2021-12-17

Content

The MOF may, based on the principle of reciprocity, decide to grant tax exemption privilege to foreign embassies and consulates and their officials and personnel residing and entitled to diplomatic immunity in the Republic of China, and the organizations and personnel eligible for tax exemption in each other’s country as mutually agreed upon by the Republic of China and the foreign country concerned.

Related Regulations - Tax Collection Act

  • The Tobacco and Alcohol Administration Act - Article 32（第 32 條）
  • Commodity Tax Act - Article 12（第 12 條）
  • Tax Collection Act - Article 1（第 1 條）
  • Tax Collection Act - Article 1-1（第 1-1 條）
  • Tax Collection Act - Article 2（第 2 條）
  • Tax Collection Act - Article 3（第 3 條）
  • Tax Collection Act - Article 5（第 5 條）