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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 8
Content:
When landowners and their spouses and dependent minors file a declaration for more than one self-use residential land parcel within the jurisdiction of the Act, the determination of the single land parcel eligible for the self-use residential land tax rate according to Paragraph 3, Article 17 of the Act shall refer to the landowners’ selection of the place of household registration. If the owner does not make a selection, the priority of applicability is as follows:
1. The place of household registration of the landowner.
2. The place of household registration of the spouse.
3. The place of household registration of the dependent minors.
When the landowner, his/her spouse and dependent minors file a self-use residential land declaration separately, refer to the place of household registration that they select together. If a place of household registration is not selected, refer to the highest self-use residential land tax that the landowner and his/her spouse and the dependent minor applied for in the current year. 
The priority of applicability regarding the place of household registration under Subparagraph 3 of Paragraph 1 shall be determined by seniority.
Visitor:1  Update:2018-04-23

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