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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 Specifically Selected Goods and Services Tax Act
Article 10
Content:
The taxable value for an imported specifically selected good shall be the sum of the customs value and import duty.
If the specifically selected good of the preceding paragraph is subject to commodity tax or business tax, the taxable value shall be the sum of the amount calculated pursuant to the preceding paragraph plus the commodity tax and business tax.
 Update:2018-04-19

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