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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 37
The general salary standard stated in Article 32 of the Act is investigated and established by the national tax offices under the Ministry of Finance in all districts during a two-month period prior to the beginning of the fiscal year, and submitted to the Ministry of Finance for approval.

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