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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:
Land Tax Act
Article 55
Content:
For unpaid agricultural land tax and penalty thereof as described in the foregoing article, payment in kind owed shall be paid as such; monetary substitution and penalty shall be collected based on the conversion standards prevailing at the time of payment. The amount to be paid for the purchase of agricultural products shall be determined by the approved standards prevailing at the time of purchase.
 Update:2018-04-23

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