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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 52
Content:
For land requisitioned or acquired by government, the land administration under the municipal or county (city) government or the acquiring agency shall submitting the land record and compensation record to the competent tax authority and notify the tax authority to assess land value increment tax and land value tax or agricultural land tax payable. The competent tax authority should, within fifteen days after the receipt of such notice, produce tax withholding notice and deliver the same to the requisition or acquiring agency, who will then withhold the tax accordingly from the purchase price or compensation to be released to the landowner.
 Update:2018-04-23

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