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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 4
Content:
Documents subject to the levy of stamp tax shall be retained for at least two years after the rights and obligations provided in said document cease to exist. But for publicly owned enterprises or joint ventures of public and private enterprises, the duration of retention shall accord to the provisions of the Accounting and other relevant regulations.
Visitor:6  Update:2018-04-25

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