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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
Chapter 3【Tax Collection Procedure】 Article 7
Content:
Businesses that regularly provide facilities or activities which are subject to amusement tax shall register and go through the tax collection and return formalities with the competent tax authority prior to the opening of business, relocation, change of business, alteration, reorganization, merger, transfer of ownership, or suspension of business.
Visitor:1  Update:2018-04-23

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