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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 47
Content:
If the properties surrendered for tax payment are lands or buildings, the competent tax authority shall identify all other payable but unpaid taxes attached thereto and require the payment of all such taxes concurrently.
 Update:2018-04-23

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