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:
Land Tax Reduction and Exemption Regulations
Article 24
Content:
The application for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be submitted at least forty days before the collection starting date each year (period); applications made past the aforesaid deadline will have tax reduced or exempted starting from the following year (period). When the reason for tax reduction or exemption ceases to exist, taxation is restored starting from the following year (period).
The application for reduction or exemption of land value increment tax shall be submitted to the tax authority along with support documents at the time land transfer value is declared.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂