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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:
Deed Tax Act
Article 30
Content:
A taxpayer who is unable to file deed tax return or pay the tax due within the prescribed period due to force majeure shall, within ten (10) days after the cause of force majeure extinguishes, file a statement and be exempted from surcharge for belated filing or payment if the statement is found to be factual.
 Update:2018-04-23

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