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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 12
Content:
The amount of tax on importation of the specifically selected goods under Article 2, paragraph 1, subparagraphs 2 to 6 shall be calculated based on the taxable value specified in Article 10 and the tax rate specified in Article 7.
 Update:2018-04-19

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