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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 13
Content:
If the payer should deduct the amount of stamp tax from the payment and affix tax stamps on the document on behalf of the payee pursuant to Paragraph 1, Article 20 of the Act, the payer shall be held responsible in case of violation of the Act.
Visitor:4  Update:2018-04-25

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