0.9/字_筆_英翻中_稅務_1632字_130721 - 翻譯

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[必]工 作 量：約1600字
[必]工作報酬：$1500
[必]涉及語言：英翻中
[必]所屬領域：稅務
[必]文件類型：對該稅務制度的說明
[必]截 稿 日：2013/07/21 16:00
[必]應徵期限：2013/07/20 15:00
[必]聯絡方式：ptt站內信、e-mail
[必]付費方式：可先付訂金$500，餘款交稿後三日內轉帳
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[選]工作要求：（若未提供請勿刪除）
[選]參考段落：（提供部分段落讓譯者評估難度，若未提供請勿刪除）
[選]試 譯 文：（100-200字，並不超過全文1/10。嚴禁私下試譯。若未提供請勿刪除）

Section 1. (Purpose) These instructions are established to
provide general guidances concerning the basic and
common administrative matters involved, including the
application process, in relation to the NTS' Advance Ruling
Service which is available to provide a clear and expedited
interpretation of the Tax Law.

Section 2. (Definition)
a. The meaning of the terminologies used in these guidances
are as follows :
i. A "Tax Law" is any tax law, as defined in
subparagraph 2 of the Article 2 of the "Framework
Act on National Taxes" or "Framework Act on
National Taxes".
ii. "Advance Ruling" refers to a tax ruling service through
which the Commissioner of the NTS provides a clear
and expedited ruling to a "specific transaction" of a
taxpayer's business, provided that a ruling is requested
by submitting a completed "Advance Ruling
Application Form (Form No. 1)" with the disclosure of
the taxpayer's identity and the specific facts and
circumstances of the transaction in question.

[選]其他事項：（若未提供請勿刪除）

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