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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:
The Act Governing Local Tax Regulations
Article 7
Content:
Tax lien shall observe the following rules:
1. Local tax has precedence over national tax.
2. Village (town or city) tax has precedence over county (city) tax.
 Update:2018-04-19

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