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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 50-3
Content:
Where a final decision to impose a fine for an act that occurred before any amendment to this Act is not yet made as of the date on which the amendment to this Act is promulgated and comes into force, such act shall be subject to the provisions set forth in Article 48-2 hereof.
 Update:2018-04-19

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