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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:
Securities Transaction Tax Act<br> Article 11
Content:
A collecting agent or a securities dealer who fails to surrender the transaction tax collected within the time limit as stipulated in Paragraphs 1 and 3, Article 3 shall be subject to a delinquency charge.
Visitor:5  Update:2023-08-09

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