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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Land Tax Act
Article 12
Content:
The term “assessed present value” as used in this Act refers to the present value of land as assessed and announced by the municipal and county (city) governments in accordance with the Equalization of Land Right Act.
 Update:2018-04-23

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