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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 16
Content:
Public facility reserve lands under urban planning shall be subject to tax payment according to the original taxable amount before posts are set up for land measurement and division. The excess tax payment thus made may be used to offset the Tax payable or returned through a refund after completion of said land measurement and division.
 Update:2018-04-23

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