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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 19
Content:
Upon transfer of lands with overdue land value tax payments, the obligor or obligee of the transfer may apply for split payment. The formulas for calculation of the amount payable for each of such split payments are provided in Attachment 3.
Where said overdue land value tax split payment notices have been delivered in proper manner, the time limit for such spilt payments shall be that originally prescribed on the notice; where said notices have failed to be delivered properly, the time limit for such slipt payments and other taxes payable related thereto shall be prescribed separately with a notice delivered. Where the matter of such overdue land value tax has been forwarded to Administrative Enforcement Agency for compulsory execution, the tax authority shall, upon receipt of full payment of the split tax amounts, file for a change of the amount of tax in arrears to the Administrative Enforcement Agency immediately.
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