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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
Chapter 5【Rewards and Punishments】 Article 99
Content:
With respect to the disciplinary action in terms of "business suspension" to be enforced under Article 112 of the Act, the duration of such business suspension shall expire on the date whereupon the tax-payer subject to such disciplinary action has fulfilled its obligation as required by the Act.
 Update:2018-04-20

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