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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 23
Content:
The “prior to the completed construction of the public facilities” as referred to under Subparagraph 2, Paragraph 1 of Article 22 of the Act shall mean the four systems of road, water, drainage, and power that remain under construction.
The completion of said four facilities shall mean the opening for truck riding on planned road systems for road projects; the connection with and transmission through planned road systems for water and power projects; and the ability to provide drainage service for drainage projects.
The boundary lines for the completed public facility shall be set along the half depth line of the adjacent block on both sides of the road. Where significant difference exists between the blocks on the same side of the road or with very special adjacent landforms, said boundary lines may be determined by the Municipality or County (City) Government according to the actual situation. 
 Update:2018-04-23

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