Regulations for the Collection of Commodity Tax Article 39
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The selling price specified in Article 14 of the Act does not include the prices of tax-exempt goods and goods paid for in installments with a payment period of more than one year and sold by the manufacturer.
中文原文 貨物稅稽徵規則第39條
本條例第十四條所稱銷售價格不包括產製廠商銷售免稅貨物及一年期以上分期付款銷售貨物之價格。