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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:
Income Basic Tax Act <br> Article 2
Content:
This Act shall apply to all matters concerning the calculation, filing, payment and assessment of the Income Basic Tax. The provisions of the Income Tax Act and such Articles as are related to tax benefits that are included in other laws shall govern any such matters not provided for in this Act.
 Update:2018-04-20

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