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法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Article 27
Content:
For taxed exported tobacco or alcohol products, the taxpayer shall, after the goods are exported, submit a tax payment certificate and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for the refund of the tax and surcharge paid.
 Update:2018-04-24

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