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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<br> Article 51
Content:
The time limit prescribed in Articles 45 to 48-2 for matters requiring corrections, completion, or compliance shall not exceed 15 days, from the day after the notice is served.
 Update:2025-03-17

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