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並前往https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-48.pdf

Part 15-01-48 - Sea-going Naval Personnel Tax Credit

This credit was introduced by Finance Act 2019 and was initially available to permanent members of the Irish naval service in the 2020 year of assessment ...

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