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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 40
Content:
For imposition of agricultural land tax, the thirtieth (30) day prior to the agricultural land tax imposition of each term shall be the base day of tax payment. The land owner or dien right holder, land distributee, or tillage right owner indicated on the land registration on the base date of tax payment for the term of agricultural land taxation shall be the taxpayer.
 Update:2018-04-23

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