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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
Chapter 5【Tax Collection Procedure】 Article 40
Content:
Land value tax shall be assessed by the tax authority under the municipal or county (city) government based on the landowner register and land registration change data provided by the land administration agency and collected once a year, or in two periods if deemed necessary. The date for starting the collection of land value tax shall be determined by the provincial (municipal) government.
 Update:2018-04-23

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