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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 64
Content:
If a manufacturer has its packing and production departments set up in two different locations so that the transport of untaxed goods between the departments is necessary, it shall fill out a provisional transport certificate each time the untaxed goods are moved.
The aforesaid packing department shall be registered with the competent tax authority in accordance with the first paragraph of Article 62 herein.
Visitor:4  Update:2018-04-25

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