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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 59
Content:
For agricultural lands approved for non-taxable status of land value increment tax pursuant to the provisions under Paragraph 1, Article 39-2 of the Act, the competent taxation authority shall provide the approval reference number in the relevant records and shall submit relevant data to the competent agriculture authority of the municipality or county (city) within one (1) month of the approval.
 Update:2018-04-23

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