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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 43
Content:
After assessing the land value tax payable of the taxpayers each year, the competent tax authority should prepare and send land value tax payment notice to the legal taxpayers or designated taxpayers, and make public announcement with regard to the payment deadline, penalty, method, and the calculation method of tax.
 Update:2021-07-29

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