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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 Stamp Tax Act
Article 4
Content:
The "place of entertainment" depicted in Item 6 of Article 5 of the Act shall mean entertainment facilities or performance for the visual and/or audio enjoyment and entertainment of others, excluding scenic spots, gardens, sports arena and cultural exhibition places.
Visitor:6  Update:2018-04-25

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