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Title:
Regulations for the Collection of Commodity Tax
CH
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Ministry of Finance(財政部)
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Legislative History
Chapter 4 Tax Unit and Package
Section 1 Rubber Tire
Article 28
Rubber tires shall be taxed per piece.
Article 29
Used tires that are restored and sold shall be taxed by their selling price.
Web site:Laws & Regulations Database of The Republic of China (Taiwan)