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How Should The Value-Added Tax Be Imposed On The Imported Goods?

2007/6/25 15:24:00 40544

The act of importing goods belongs to the act of purchasing goods on behalf of the Value-added Tax Ordinance, and shall be implemented according to the tax regulations for goods purchased on value-added tax.

However, in view of the fact that the customs duty paid certificate of the imported goods has been issued to the principal and some of the particulars issued to the trustee, the taxpayer on the duty paying certificate issued by the Customs on behalf of the imported goods is a value-added tax payer.

That is, for customs declaration of imported goods, customs customs declaration certificate issued to the principal, the agent does not levy VAT; any customs duty paid certificate issued to the agent, the agent should impose a value-added tax according to the regulations.

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