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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:
Regulations Governing Taxation Registration
Article 16
Content:
Prior to the temporary suspension of business or a resumption of business after the suspension, the business entity shall file for approval and recordation at the taxation registration platform of the Ministry of Finance.
The aforesaid period of business suspension or extension of suspension filed for approval and recordation shall not be more than one year each time.
 Update:2018-04-25

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