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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:
Enforcement Rules of the Tax Collection Act
Article 3
Content:
The provisions in connection with the priority for assessment and collection of land value incremental tax , land value tax and house tax as set out in Paragraph 2, Article 6 of the Act shall be applicable only to the land value incremental tax, land value tax and house tax leviable on such specific parcels of land and building.
 Update:2018-04-23

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