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Chapter

Title： Enforcement Rules of Value-added and Non-value-added Business Tax Act CH
Category： Ministry of Finance（財政部）
Chapter 1 General Provisions § 1
Chapter 2 Reductions and Exemptions § 11
Chapter 3 Calculation of Tax § 18
Chapter 4 Assessment and Collection Procedures § 36
Chapter 5 Penalty Provisions § 49
Chapter 6 Supplementary Provisions § 53