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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 9
Content:
In case the administrative area of a municipality, county (city), hsiang (township or city) is adjusted, the imposition of local tax shall be governed by relevant rules and regulations of the municipality, county (city), hsiang (township or city) after adjustment.
 Update:2018-04-19

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