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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:
Tax Collection Act
Article 10
Content:
Where a taxpayer failed to pay taxes within the statutory tax-paying period due to the occurrence of a natural disaster or incident, the competent tax collection authorities may, based on the situation, extend the tax-paying period and make a public announcement of such extension.
 Update:2018-04-19

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