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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<br> Article 45
Content:
A fine that amounts to up to two times of the estate or gift tax unreported or under-reported shall be imposed on taxpayers who have filed the estate or gift tax return on time.
 Update:2018-04-23

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