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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:
Regulations for the Collection of Commodity Tax
Article 27
Content:
Tax payment certificates and tax exemption certificates may not be erased or altered. Certificates with wrong entries shall be stamped “Void” on each copy without being torn off. A certificate with wrong entries that have been torn off may not be cancelled until it has been examined by the competent tax authority.
Visitor:5  Update:2018-04-25

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