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Tax Collection Act - Article 5

Tax Collection Act｜第 5 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, enter into a reciprocal tax exemption treaty with a foreign government and put it into force after having obtained the approval of the Executive Yuan thereon and completing the formality of exchange of diplomatic instruments with the foreign government.

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 4（第 4 條）