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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act<br> Article 14
Content:
The payment standards for travel expenses, daily living expenses and overtime pay as prescribed by Subparagraph 4, Category 3, Paragraph 1, Article 14 of the Act shall be established by the national tax administration under the Ministry of Finance in all districts, and submitted to the Ministry of Finance for approval.
 Update:2021-10-01

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