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法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 10
Content:
Land used as passages or hallways for public passage with no construction improvement is exempted from land value tax; if the aforesaid passages or hallways have construction improvement, land value tax shall be reduced according to the following schedule:
1. A one-story addition, 50% reduction.
2. A two-story addition, one-third reduction.
3. A three-story addition, one-fourth reduction.
4. A four-story addition, one-fifth reduction.
The aforesaid construction improvement means building or works appended to the land. 
 Update:2018-04-23

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