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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 6
Content:
Except in cases where the application by land title owner or Dien holder is not required as provided in the proviso of Article 22 herein, the reduction/exemption of land tax is allowed only if the land use meets the criteria set forth herein and the rightful applicant applies and receives approval according to the procedure stipulated in the Regulations herein.
Visitor:1  Update:2018-04-23

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