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 54
Content:
The appraised current value of self-use residence as referred to under Paragraph 3, Article 34 of the Act shall be based upon the standard housing price determined by the Real Estate Price Appraisal Committee. The completion date of self-use residence construction thereunder referred to shall be the date the use license is issued by the competent construction authority or the date specified on other document of proof that can provide clear evidence of the completion of the construction and readiness for use of the building concerned.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂