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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 20
Content:
For land value tax requiring annual imposition in accordance with Article 40 of the Act, 31 August of each year shall be the base date for tax payment; for land value tax requiring biannual imposition, the base dates for tax payment shall be 28 February (29 in a leap year) for the first term and 31 August for the second term. The land owner or dien right holder indicated on the land registry on the base date of tax payment for the year (term) of land value taxation shall be the taxpayer. 
The preceding provision shall take effect as of 1 January of 2001.
 Update:2018-04-23

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