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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:
Amusement Tax Act
Article 3
Content:
The taxpayers of amusement tax shall be the persons who pay for the amusement.
Providers or sponsors of amusement places, facilities or activities are designated the collecting agents of amusement tax.
 Update:2018-04-23

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