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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 12
Content:
The duty-free shops eligible for application of the zero business tax rate under Subparagraph 3 of Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Administration of Duty-free Shops.
The aforementioned duty-free shops shall register with the tax authority in charge by presenting the documents evidencing approval of their establishment.
 Update:2018-04-25

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