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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 Tobacco and Alcohol Tax
Section 2【Imported Tobacco and Alcohol Products】 Article 18
Content:
The taxpayer for imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare surcharge to the Customs at the time of importation.
 Update:2018-04-24

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