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

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發送短信 : VAT Treatment of Financial Institutions