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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 Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 21
Content:
Each time a manufacturer releases a specifically selected good from the factory, it shall keep an itemized record of the quantity by batch in sequential order of release, along with a running cumulative total, for audit purposes.
 Update:2018-04-19

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