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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:
Vehicle License Tax Act
Article 21
Content:
After the collection period for vehicle license tax ends, the tax collection authority should organize an inspection team with the police to conduct general inspection of vehicles with regard to payment of license tax. The tax collection authority or the police may also conduct surprise inspection at any time.
 Update:2018-04-23

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