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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:
Income Basic Tax Act
Article 2
This Act shall apply to all matters concerning the calculation, filing, payment and assessment of the Income Basic Tax. The provisions of the Income Tax Act and such Articles as are related to tax benefits that are included in other laws shall govern any such matters not provided for in this Act.

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