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中华人民共和国税收征收管理法实施细则/Chapter 8 文书送达

Article 105

In force

直接或者委托送达税务文书的,以签收人或者见证人在送达回证上的签收或者注明的收件日期为送达日期;邮寄送达的,以挂号函件回执上注明的收件日期为送达日期,并视为已送达。

Administrative Regulations · State Council · In force from —

Article 104Back to full textArticle 106

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