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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 29
Content:
For the tax payment refundable to a taxpayer, the tax collection authorities shall offset the refundable tax payment against the delinquent taxes receivable from a said taxpayer, and shall forthwith inform, by notice, said taxpayer of such offset.
 Update:2018-04-19

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