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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 30
Content:
If the failure of land title owner or administrator to file with the tax authority as required pursuant to the foregoing article is found out by or reported to the tax authority, the land title owner or administrator shall be subject to penalty as provided in the first paragraph, Article 54 of the Land Tax Act in addition to paying back land value tax or agricultural land tax. In the case of public land, the supervisor and responsible staff of land administration-in-charge should be subject to discipline.
 Update:2018-04-23

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