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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 42
Content:
The amount of income stated in Subparagraph 2, Article 36 of the Act refers to the amount of income approved by the governing tax office, where the donated amount that shall be listed as expenses or losses shall be adjusted according to the approved amount of income in accordance with statutory limits.
 Update:2018-04-20

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