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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:
The Act Governing Local Tax Regulations
Article 6
Content:
To impose local tax, the municipal or county (city) government, or hsiang (township or city) office shall draft an Autonomous Statute for Local Tax, and publish and implement the statute after it has been approved by the local people’s assembly.
Prior to promulgating the Autonomous Statute for Local Tax, the municipal or county (city) government, or village (town or city) office shall report it to its supervising agency, the Ministry of Finance and Directorate General of Budget, Accounting & Statistics under Executive Yuan for record. 
 Update:2018-04-19

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