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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 3
Content:
Collection of taxes shall be effected by the competent tax collection authorities of the governments at various levels and, when necessary, may be entrusted to tax collection agents in accordance with the regulations to be prescribed by the Executive Yuan.
 Update:2018-04-19

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