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 9
Content:
Landowners filing a declaration within the jurisdiction of the Act for a self-use residential parcel of land with an area exceeding the limit specified under Paragraph 1, Article 17 of the Act shall calculate to the area limitation regulated according to the sequential application that the landowners selected; if not selected by the landowner, the priority of applicability is as follows: 
1. The place of household registration of the landowner, the spouse, and the dependent minors.
2. The place of household registration of superior lineal relatives by blood.
3. The place of household registration of inferior lineal relatives by blood.
4. The place of household registration of lineal relatives by marriage.
The priority of applicability under Subparagraphs 2 to 4 of the preceding paragraph shall be determined by seniority.
Visitor:2  Update:2018-04-23

Back Home TOP
:::
列印
置頂