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法律與法規命令

Tax Act:
Tax Collection Act
Chapter 2【Obligation to Pay Taxes】 Article 12
Content:
For a jointly-owned property, the manager thereof shall be the taxpayer. In the event where no manager is appointed to a jointly-owned property, each of the co-owners thereof shall pay the taxes for his/her own portion of such jointly-owned property he/she owns respectively. If the property is collectively owned by a plural persons, all the collective owners as a whole shall be collectively regarded as the taxpayer.
 Update:2018-04-19

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