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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 73
The Profit Standards of the Same Trade set by Article 79 and Article 83 of the Act are established by the national tax offices under the Ministry of Finance in all districts, and are reported to the Ministry of Finance for reference.

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