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法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 11-1
Content:
For coasts, mountainous areas or important military installation areas designated by the Ministry of National Defense together with the Ministry of Interior, which are duly classified as control zones with construction work restricted or banned, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:
1. Land subject to construction restriction, up to 30% reduction as determined by the competent authority under the municipal or county (city) government.
2. Land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.
 Update:2018-04-23

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