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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:
Value-added and Non-value-added Business Tax Act
Article 17
Content:
In the event that a business entity sells goods or services at a price unreasonably lower than the market price, the competent tax authority may determine the sales amount based on the market price.
 Update:2018-04-24

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