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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 45
Content:
If the selling price or taxable price as declared by the manufacturer is calculated wrongly or corrected under the application of the manufacturer, the competent tax authority should find out the reasons and make correction accordingly.
Visitor:4  Update:2018-04-25

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