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Chapter

Title： Enforcement Rules of the Income Tax Act CH
Category： Ministry of Finance（財政部）
Chapter 1 General Principles § 1
Chapter 2 Consolidated Income Tax § 11
Chapter 3 Profit-Seeking Enterprise Income Tax § 26
Chapter 4 Tax Levy Procedure § 49
Chapter 5 Rewards and Punishments § 99
Chapter 6 Supplementary Provisions § 108