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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 Stamp Tax Act
Article 12
Content:
The "prevailing market price" depicted in Article 18 of the Act shall mean the government assessed value as published from time to time or the assessed standard price in the case of land, or the assessed standard price in the case of houses, or the price in the local market in the case of other articles.
Visitor:4  Update:2018-04-25

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