Regulations for Exemption of Commodity Tax on Goods for Military Use Article 6
After examining the application for tax exemption and finding it complying with the requirements, the Ministry of National Defense or its authorized unit should fill out a Military Goods Approval form in triplicate (see attachment for format), keep the first copy, and give the applicant the remaining other two copies for applying to the competent tax authority where the supplier is located for tax-exempt release from factory.If a purchasing unit is different from the user unit of purchased goods, the Ministry of National Defense or its authorized unit should indicate the name of the user unit on the Approval.
中文原文 軍用貨品貨物稅免稅辦法第6條
國防部或其授權核定單位對申請免稅案件經審查符合規定後,即填發軍用貨品核定單一式三聯(格式如附件),除將第一聯連同合約副本一份抽存外,餘交由申請單位持向廠商所在地稽徵機關辦理免稅出廠手續。
如採購單位與使用單位不同者,應在核定單上註明其指定使用單位之名稱。
如採購單位與使用單位不同者,應在核定單上註明其指定使用單位之名稱。