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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<br> Article 21
Content:
Taxable vacant lot as determined by the municipal or county (city) government shall be subject to additionally a vacant lot tax equal to 2 to 5 times the basic land value tax payable.
 Update:2018-04-23

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