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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
Article 21-1
Content:
Item 1 to 3, Subparagraph 1, Paragraph 1, Article 17 of the Act that governs application of the amount of tax exemption for dependents does not require cohabitation of the taxpayer and his/her dependants.
 Update:2018-04-20

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