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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 44
Content:
A fine that amounts to up to two times of the estate or gift tax due will be imposed on taxpayers who violate Article 23 or 24 herein for failing to file estate or gift tax return on time.
 Update:2018-04-23

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