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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:
Stamp Tax Act
Article 4
Content:
Documents subject to the levy of stamp tax shall be retained for at least two years after the rights and obligations provided in said document cease to exist. But for publicly owned enterprises or joint ventures of public and private enterprises, the duration of retention shall accord to the provisions of the Accounting and other relevant regulations.
Visitor:7  Update:2018-04-25

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