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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 Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 8
Content:
"Other institution," as used in Article 4, paragraph 2, subparagraph 3 of the Act, means an agency, enterprise, group, or other organization with the authority to conduct public auctions or sales of goods pursuant to applicable laws and regulations.
 Update:2018-04-19

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