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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 3-3
The time of actual distribution stated in Paragraph 5 and Paragraph 6, Article 3-4 of the Act refers to the time of actual payment, transfer payment or remittance payment.
Visitor:1  Update:2018-04-20

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