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Taxation Administration,Ministry of Finance,R.O.C
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中文
2024/4/24
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Tax Related Laws & Regulations
Tax Related Directions
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All
Tax Related Laws & Regulations
Tax Related Directions
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Tax Related Laws & Regulations
Tax Act:
Enforcement Rules of the Income Tax Act
Article 33
Content:
When the interest for a loan is allowed to be subtracted in accordance with Article 30 of the Act, one shall clearly record the real name and address of the creditor in the account book.
Update:2018-04-20
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