Laws of Taiwan
Announcement of the Executive Yuan for stipulating that imported soybeans, wheat and corn are exempted from the business tax from 1st, April to 30th, June 2023
Made 2023-02-23 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Original title
- 行政院公告：公告自112年4月1日至112年6月30日，機動調減進口黃豆、小麥、玉米3項貨物應徵之營業稅100％.
- Language
- Chinese
- Kind
- Other
- Country
- Taiwan
- Subjects
- Food and nutrition
- Keywords
- international trade, taxes, cereals/grains/rice, agricultural commodities
- Categories
- *, agriculture
Where to read it
Text
The law's own text, section by section, as held. Each section has its own link.
行政院公告 中華民國112年2月22日（補登） 院臺財字第1120002299號 主 旨：公告自中華民國一百十二年四月一日起至一百十二年六月三十日止，機動調減 進口黃豆、小麥、玉米3項貨物應徵之營業稅100％。 依 據：「加值型及非加值型營業稅法」第9條之1第2項。 院 長 陳建仁 行政院公報 第029卷 第035期 20230223 綜合行政篇