Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 35
Provisions relating to the refund of taxes in these regulations shall be applicable to cases concerning the offsetting of accounts.
中文原文 外銷品沖退原料稅辦法第35條
本辦法有關退稅規定，於關稅及貨物稅記帳沖銷案件準用之。