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財政部民國109年6月3日台財稅字第10904501720號
修正「稅務違章案件裁罰金額或倍數參考表」遺產及贈與稅法第52條規定部分,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Reference Table for Fines and Multiples of Punishments" related to Article 52 of "Estate and Gift Tax Act" (revised table becomes effective from 3rd, June 2020)