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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 48
Content:
The competent authority should take rigorous disciplinary action against tax officers who violate the provisions of Article 29 herein and household registration officers who violate the provisions of Article 37 herein and order them to take remedial action swiftly; if the officer’s behavior involves criminal intent, the competent authority should take action in compliance with the Criminal Code and relevant laws.
 Update:2018-04-23

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