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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
Section 3【Nullification of Registration】 Article 18
Content:
The competent tax authority may nullify the taxation registration ex officio if any of the circumstances referred to Subparagraph 1 or 2 of the preceding Article occurs and the business entity has not applied for cancellation of registration after six months even if such entity has been notified by the tax authority.
 Update:2018-04-25

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