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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 8
Content:
The added tax specified in Article 5 herein will be collected by the tax collection agency for such tax.
The local government or office and the tax collection agency should reach an agreement on the matters of tax collection described above; the collection fees will be set forth separately by the Ministry of Finance.
 Update:2018-04-19

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