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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 28
Content:
Where the value of an imported postal parcel exceeds the limit for the exemption of duty set out in “Regulations Governing Customs Clearance Procedures for the Import and Export of Postal Parcels”, a business tax shall be imposed at the full amount of the value of the duty to be paid upon importation in accordance with Article 20 of the Act.
 Update:2018-04-25

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