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โดย ผศ. ดร.ยุทธนา ศรีสวัสดิ์ อาจารย์ประจำวิชากฎหมายภาษีอากร ยื่นแบบภาษีทันกำหนด แต่เสียภาษีไม่ครบ เสียเบี้ยปรับ 0.5 –

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