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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:
Tobacco and Alcohol Tax Act
Chapter 3【Tax Collection】 Article 9
Content:
In addition to obtaining a permit in accordance with the relevant provisions of the Tobacco and Alcohol Administration Act, tobacco or alcohol manufacturers shall, prior to commencing manufacture, apply to the competent tax collection authority at the place where the factory is located for registration as a tobacco or alcohol manufacturer and for its tobacco and alcohol products.
 Update:2018-04-24

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