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公發布日 中/英文法規名稱
541. 2013.06.10 海關管理保稅工廠辦法
Regulation Governing Customs Bonded Factories
542. 2013.06.10 記帳及報稅代理業務人懲戒委員會與懲戒覆審委員會組織及審議規則
Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers
543. 2013.05.29 稅捐稽徵法
Tax Collection Act
544. 2013.05.29 關稅法
Customs Act
545. 2013.03.28 物流中心貨物通關辦法
The Regulations Governing Customs Clearance for Goods in Logistics Centers
546. 2013.03.28 保稅倉庫設立及管理辦法
The Regulations Governing the Establishment and Management of Bonded Warehouses
547. 2013.03.25 國有房地讓售案件辦理抵押貸款繳納價款作業須知
Directions for Payment of Mortgage Loan Resulted from the Sale of National House and Land
548. 2013.03.19 優質企業安全審查項目及驗證基準
Authorized Economic Operator Security Vetting Items and Validation Criteria
549. 2013.03.04 中央統籌分配稅款分配辦法
Regulations for Allocation of Centrally-Funded Tax Revenues
550. 2013.02.27 快遞業者報運進口低價免稅快遞貨物,經海關查核實到貨物與原申報內容不符,違反海關緝私條例第37條第1項規定之案件,應以依關稅法核定之完稅價格,按實到貨物應歸屬稅則號別之稅率核算之應納稅額,作為其所漏稅額。
Where a declaration for tax-free cargo of import express is found inconsistent with the real cargo and in violation of Paragraph 1 of Article 37 of the Customs Anti-smuggling Act, the evaded taxes shall be the taxes payable for the real cargo, which are calculated based on the tariff code and its rate that the real cargo falls into.