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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 60
Content:
For pastdue land value increment tax payment not yet paid after thirty (30) days of the due date of the time limit for payment, the competent taxation authority shall notify the parties concerned to make the payment in full within a specified time period or to withdraw the original tax declaration. In the event of failure to make full tax payment or to withdraw the original tax declaration within the specified time period, the competent taxation authority shall cancel the declaration without notification and shall determine and verify the tax payable.
 Update:2018-04-23

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