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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 53
Content:
Where the estate or gift tax payment certificate has been issued by the taxation authority, any stakeholder may apply for the issuance of a copy of said certificate. The same shall apply to the re-issuance of estate or gift tax exemption certificate, transfer agreement certificate, estate tax exclusion certificate, and gift tax exclusion certificate.
 Update:2018-04-23

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