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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 26
Content:
For lands subject to agricultural land tax pursuant to the provisions under Article 22 of the Act, the competent tax authority shall establish land parcel cards (or tax registration cards) and tax registry according to the land parcel inventory jointly compiled and submitted by the competent authority of Municipality or County (City) government, and shall impose the tax by land category and by household.
In the event of changes with the land rights, land marks, or land owner addresses, the land administration authority shall make changes to the land value records accordingly upon processing the change registration and shall notify the competent tax authority within ten (10) days to make relevant corrections on the land parcel cards (tax registration cards) and the tax registry.
The management authority of public lands shall provide relevant information and assign personnel to verify the land registration records kept by the competent taxation authority thirty (30) days prior to the imposition of the agricultural land tax each term.
 Update:2018-04-23

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