Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 1
The Regulations herein are set forth pursuant to Paragraph 3, Article 11 of the Commodity Tax Act (hereinafter referred to as the Act).
中文原文 中央系統型及汽車冷暖氣機貨物稅折算課徵辦法第1條
本辦法依貨物稅條例（以下簡稱本條例）第十一條第三項規定訂定之。