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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 Basic Tax Act
Article 21
Content:
The profit-seeking enterprise whose fiscal year does not begin from 1  January of each calendar year shall be subject to the application of the  provisions set out in the Act commencing from the fiscal year of 2006.
 Update:2018-04-23

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