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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 49
Content:
To calculate the total amount of land value increment pursuant to Article 32 of the Act, such evaluation shall be done according to Article 30 of the Act. The most recently announced overall consumer price index for the Taiwan Region. Upon receipt of the present value declaration at the year of transfer shall be used for adjustment of the originally prescribed land value or of the declared land current value at the previous transfer.
 Update:2018-04-23

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