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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:
Land Tax Reduction and Exemption Regulations
Article 11-5
Content:
In the case of an urban planning area, where the detail plan of the urban planning was not yet been announced, but the master plan had already been promulgated, and the change of the master plan had been under review and deliberation by the Urban Planning Commission of the Ministry of the Interior before the amendment of this Regulation on December 19, 2007 but due to flood-protection project, the case was not yet been approved, before the detail plan of that area was announced and implemented, such land may receive up to 30% of reduction on land value tax or agricultural land tax at the discretion of the competent authority of the Municipal or County (City) government, through the submission by the local tax collection agency.
 Update:2018-04-23

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