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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:
The Taxpayer Rights Protection Act
Article 6
Content:
Tax acts or any other acts with specific policy-oriented tax incentives shall provide a definite implementation period as well as attain the reasonable policy goal as its limit and nothing more.
The enactment of tax incentives in the preceding paragraph shall be conducted by holding a public hearing and submitting a tax-form expenditure evaluation.
 Update:2018-04-23

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