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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 50
Content:
The date of filing shall be based on the date the tax return is delivered to the tax office; the tax return sent by mail shall be done by registered mail, and the date stamped and shown on the mail shall be the filing date; for a tax return sent through the Internet, the date the filed information is transmitted to the tax office shall be the date of filing.
 Update:2018-04-20

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