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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 Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 11
Content:
"Non-imposition of the land value increment tax has been approved," as used in Article 5, subparagraph 4 of the Act means compliance with the provisions of Article 37, paragraph 1 or Article 38-1 of the Agricultural Development Act or other provisions allowing for application for non-imposition of the land value increment tax under applicable laws and regulations, and furthermore where the non-imposition has been approved or determined by the local tax authority.
Visitor:1  Update:2018-04-19

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