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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 Value-added and Non-value-added Business Tax Act
Article 17
Content:
The term "antiques" as used in Subparagraph 3 of Article 9 of the Act means artistic works, articles of everyday use and ritual and ceremonial use, and books and documents produced by people of all eras and ethnicities and having cultural significance.
 Update:2018-04-25

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