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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 9
Content:
"Business entity," as used in Article 4, paragraph 2, subparagraph 5 of the Act, means an agency, enterprise, group, or other organization operated as a membership system.
 Update:2018-04-19

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