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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 40
Content:
Where a business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act reports its sales, tax payable or overpaid as prescribed in Paragraph 1 of Article 38 of the Act, any business tax overpaid by its fixed place of business shall be offset against future business tax payable by the head office when the registration of such fixed place of business is cancelled.
 Update:2018-04-25

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