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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 5
Content:
The term "consideration" as used in Paragraphs 1and 2 of Article 3 of the Act includes receiving a payment or obtaining goods or services.
 Update:2018-04-25

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