進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 25
Content:
In the event of a change with the land boundaries of the urban agricultural area, preservation area, under construction public facility area, construction restricted area, construction prohibited area, and public facility reserve area as described by the proviso of Paragraph 1 of Article 22 of the Act, the competent authority of Municipality or County (City) government shall determine the area of boundary changes by the end of February each year.
For lands subject to land value taxation after said boundary change in the preceding paragraph, the competent authority of Municipality or County (City) government shall compile a land parcel inventory and submit the same to the tax authority by the end of May each year.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂