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

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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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