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中华人民共和国税收征收管理法实施细则/Chapter 9 附则

Article 109

In force

税收征管法及本细则所规定期限的最后一日是法定休假日的,以休假日期满的次日为期限的最后一日;在期限内有连续3日以上法定休假日的,按休假日天数顺延。

Administrative Regulations · State Council · In force from —

Article 108Back to full textArticle 110

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