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Laws & Regulations Database of The Republic of China (Taiwan)

Print Time:2024/07/18 08:37
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Chapter Law Content

Chapter 4 Tax Unit and Package
Section 5 Oil/Gas
Article 35
Oil products shall be taxed by the kiloliter; liquefied petroleum gas shall be taxed by the metric ton.
Article 36
A tax payment certificate is not required for domestically refined oil/gas products that are transported by pipelines.
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