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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 Value-added and Non-value-added Business Tax Act
Article 17
Content:
The term "antiques" as used in Subparagraph 3 of Article 9 of the Act means artistic works, articles of everyday use and ritual and ceremonial use, and books and documents produced by people of all eras and ethnicities and having cultural significance.
 Update:2018-04-25

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