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            _____     ______   __   __  __    __  
  ____     |  ___||  /_   _//  \ \\/ // \ \\ / // 
 |    \\   | ||__      | ||     \ ` //   \ \/ //  
 | [] ||   | ||__     _| ||      | ||     \  //   
 |  __//   |_____||  /__//       |_||      \//    
 |_|`-`    `-----`   `--`        `-`'       `     
 `-`

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發送短信 : VAT Treatment of Financial Institutions