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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 18
Content:
The multiplier of taxation on vacant land as prescribed by Article 21 of the Act shall be formulated by the land administration authority of the Municipality or County (City) government according to the urban development requirements and shall be submitted to the Executive Yuan for approval.
 Update:2018-04-23

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