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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 50
Content:
For collection of the charge for belated reporting and non-reporting as prescribed in Article 49 of the Act, the tax authority in charge shall prepare a collection list every month and issue payment notices within fifteen days from one month after the due date for reporting.
 Update:2018-04-25

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