Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 1

Law:: Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products
Chinese:: 外銷品沖退原料稅辦法第1條

These regulations are formulated in accordance with Paragraph 5, Article 63 of the Customs Act; Paragraph 2, Article 4 of the Regulations Governing Commodity Tax; and Article 41 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as "the Act").

中文原文外銷品沖退原料稅辦法第1條

本辦法依關稅法第六十三條第五項、貨物稅條例第四條第二項、加值型及非加值型營業稅法（以下簡稱營業稅法）第四十一條規定訂定之。

English translation for reference only; the Chinese text prevails. Not legal advice.