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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 30
Content:
Where a newly purchased vehicle is discovered to violate Article 12 herein for using public roads or rivers without a license, the tax collection authority should order its owner or user to pay the tax due plus a fine equal to one time the amount of tax owed.
 Update:2018-04-23

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