財政部民國114年12月31日台財稅字第11404628480號
對於本網站提供之相關資訊,如有任何疑義,請逕向公(發)布機關洽詢。
訂定「進口冷氣能力超過五噸壓縮機供裝置冷凍冷藏設備使用申請免徵貨物稅作業要點」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Operation Directions for Applying for Commodity Tax Exemption on Imported Compressors With Cooling Capacity Over Five Tons for Refrigeration Equipment Installation" (directions come into force from 31st, December 2025)