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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 Land Tax Act
Article 28
Content:
Where the taxable amount on lands subject to grain tax payment of the same taxpayer indicated on the tax registry by land section and by household is less than five (5) taxable dollars, said tax may be paid by cash in lieu of grain.
 Update:2018-04-23

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