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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 9
Content:
If the actual price of the contracting agreement depicted in Item 3, Article 7 of the Act cannot be determined until the completion of work, the taxpayer shall affix the tax stamps for estimated tax due at the time the contract is entered and then make up the shortage or apply for a refund of excess tax paid when the work is completed.
Visitor:4  Update:2018-04-25

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