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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act<br> Article 8-3
Content:
When the agricultural or fishery fuel oil exempted from business tax under Subparagraph 27 or 28 of Paragraph 1 of Article 8 herein loses tax-exempt status due to a transfer or a change in its purpose of use, the business tax so exempted shall become due and payable.
 Update:2024-11-25

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