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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 31
Content:
For land that receives reduction or exemption of land value tax or agricultural land tax, the tax authority under municipal or county (city) government should meet with the supporting agency to conduct general inspection or spot inspection once a year. If any of the situations below is found in the inspection, the tax authority shall immediately revoke or cancel the tax reduction or exemption status and take action according to the provisions in the foregoing article.
1. The land is not used for the purpose as stated in the application for tax reduction or exemption.
2. There is evidence to the fact that the land is also used to generate profit for individuals or private enterprise.
3. The use of land contradicts the stated purpose of the enterprise.
4. The entity’s establishment or registration has been revoked or cancelled.
5. Revenues generated from the land are not spent exclusively on said enterprise.
6. The reason for reduction or exemption ceases to exist.
The tax authority under municipal or county (city) government should report the results of aforesaid general inspection or spot inspection to the competent authority in the municipal government, or county (city) government for approval.
 Update:2018-04-23

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