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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 35
Content:
The maximum interest rate standard approved by the tax office as stated in Paragraph 2, Article 30 of the Act is established by the national tax offices under the Ministry of Finance in all districts by referring to the market interest rate in each district, to be further submitted to the Ministry of Finance for approval.
 Update:2018-04-20

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