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法律與法規命令

Tax Act:
The Act Governing Local Tax Regulations
Article 4
Content:
For the sake of conducting autonomous affairs or generating more revenues, a municipal or county (city) government may add up to thirty percent (30%) to the upper limit of the originally prescribed tax rate (or amount) for local taxes, except for stamp tax and land value increment tax. In case the original prescribed tax rate adopts a progressive schedule, rates for all tax brackets shall be increased at the same time while the number of tax brackets remains unchanged.
Except in the case where the central government adjusts the upper limit of the original prescribed tax rate (amount), the adjusted tax rate (amount) as specified in the preceding paragraph may not be raised again in two years after its implementation. 
Visitor:1  Update:2018-04-19

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