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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 11-1
Content:
The term "equivalent collateral" as used under this Act shall refer to any of the following properties furnished as collateral having a value equivalent to the amount of tax secured:
1.Gold (at a 10% discount); any exchangeable foreign currency as approved by the Central Bank of China and listed securities (at a 20% discount); the regulations governing valuation of the foregoing collaterals shall be prescribed by the Ministry of Finance;
2.Government bonds allowed to be furnished as collateral (at full face value thereof);
3.Bank account passbook (at the principal account of the deposit); or 
4.Any other property approved by the Ministry of Finance which is easy for sale and custody and free from any dispute over proprietary rights.
 Update:2018-04-19

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