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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 32
Content:
For land that receives land tax reduction or exemption, the tax authority under municipal or county (city) government should, in addition to documenting in relevant records the reason for reduction/exemption, period and approval document number, enter the information into the computer master file for land tax, print out an itemized statement by the year (period), and submit it to the competent authority in the municipal government or county (city) government for approval.
The competent authority in the municipal government or county (city) government should, based on the aforesaid itemized statement, produce tax reduction/exemption reports for land value tax, agricultural land tax and land value increment tax respectively, and submit them to the Ministry of Finance for reference.
 Update:2018-04-23

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