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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:
The Enforcement Rules of the Land Tax Act
Article 11
Content:
For applying for eligibility of self-use residential land special rate on land value tax according to Paragraph 1, Article 17 of the Act, land owners shall submit a completed application form along with a copy of household certificate and the building/improvement certificate to the competent taxation authority for approval.
 Update:2018-04-23

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