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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:
Stamp Tax Act
Article 17
Content:
If the amount of a taxable document is denominated in a foreign currency, it shall be, for the purpose of determining stamp tax, converted to the national currency at the government-prescribed or approved exchange rate at the time of delivery or use. 
Visitor:4  Update:2018-04-25

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