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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
Article 5
Content:
The local tax authority may inspect the books of the collecting agents and the securities dealers and volume and prices of transactions at any time, and, if deemed necessary, conduct investigation of any related organization, public and private, or individuals, or ask them to provide relevant documents for inspection, and such organizations or individuals may not evade, interfere with or refuse the request.
Visitor:5  Update:2018-04-24

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