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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
Chapter 3【Calculation of Tax】 Article 18
Content:
When a business entity uses goods or services in a trade for the goods or services of others, the sales amount shall be the higher of the prevailing prices for the goods or services traded-out and traded-in.
 Update:2018-04-25

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