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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:
House Tax Act
Article 11
Content:
The standard values of houses shall be assessed by the real estate assessment committee based on the following items and publicly announced by respective municipal or county (city) government:
1. The category and the grade of house, determined according to the types of building materials used for its construction;
2. The service life of various categories of houses and depreciation standards applicable thereto;
3. The business and traffic conditions of the locality where the house is situated, the supply and demand of houses in the locality, and prevailing sales prices of houses in different sections of the same locality less the land value.
The standard values of houses shall be reassessed once every three (3) years and decreased each year based on their depreciation determined by the established service life.
Visitor:4  Update:2020-01-30

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