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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 Act Governing Local Tax Regulations
Article 7
Content:
Tax lien shall observe the following rules:
1. Local tax has precedence over national tax.
2. Village (town or city) tax has precedence over county (city) tax.
 Update:2018-04-19

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