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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 49-1
Content:
The tax-filing agent prescribed in Paragraph 1, Article 28-1 of this Act, who fails to file a business tax return and pay the business tax on behalf of the taxpayer within the prescribed period of time, shall be fined no less than NT$3,000 and no more than NT$30,000.
 Update:2018-04-24

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