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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:
Value-added and Non-value-added Business Tax Act
Article 8-3
When the agricultural or fishery fuel oil exempted from business tax under Article 8, paragraph 1, subparagraphs 27 and 28 herein loses tax-exempt status due to a transfer or a change in its purpose of use, the business tax so exempted shall become due and payable.

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