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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 8-1
Content:
In case a house is burned, collapsed, or demolished to the degree that it becomes uninhabitable, the taxpayer should report the fact to the local tax authority, and after the tax authority has confirmed the fact, receive the status of tax exemption until the house is reconstructed.
 Update:2018-04-26

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