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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:
Estate and Gift Tax Act
Article 39
Content:
If the tax authority discovers during investigation that the taxpayer evades estate or gift tax intentionally by fraudulent or other illicit means, it may ask the local judicial office with the description of course of event to conduct search, seizure or take other compulsory actions.
 Update:2018-04-23

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