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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 28
Content:
For land eligible for land tax reduction or exemption pursuant to Article 18 herein, the title owner or Dien holder shall apply to the tax authority under the municipal or county (city) government according to the provisions in Article 22 and Article 24 herein, and the tax authority will forward the application to the Ministry of Finance and Ministry of Interior for approval.
 Update:2018-04-23

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