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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:
Land Tax Act
History
1.Full text(59 articles)promulgated on 14 July 1977 by Presidential Decree No.223. 2.Amendment to Article 34 promulgated on 25 July 1979 by Presidential Decree No.3729. 3.Amendment promulgated on 30 October 1989 by Presidential Decree No.5912. 4.Deletion of Article 56 promulgated on 30 July 1993 by Presidential Decree No.3702. 5.Amendments to Articles 39 and 39-1 promulgated on 7 January 1994 by Presidential Decree No.0095.
6.Amendments to Articles 31 and 55-2 promulgated on 18 January 1995 by Presidential Decree No.0247.
7.Amendment to Article 30 promulgated on 15 January 1997 by Presidential Decree No.8600011430.
8.Amendment to Article 39 and addition to Article 28-2 promulgated on 21 May 1997 by Presidential Decree No.8600115490.
9.Amendment to Article 30 promulgated on 29 October 1997 by Presidential Decree No.8600229650.
10.Amendments to Articles 10 and 39-2, addition to Article 39-3 and deletion of Article 55-2 promulgated on 26 January 2000 by Presidential Decree No.8900017400.
11.Amendments to Articles 2, 7, 13, 25 and 59, addition to Articles 3-1, 5-2, 28-3 and 31-1 promulgated on 13 June 2001 by Presidential Decree No.9000116090(Promulgated on 1 July 2001 with the approval of Executive Yuan). 
12.Amendment to Article 33 promulgated on 30 January 2002 by Presidential Decree No.09100018250.
13.Amendments to Articles 28-2 and 33 promulgated on 14 January 2004 by Presidential Decree No.09300007291. 
14.Amendment to Article 33 promulgated on 30 January 2005 by Presidential Decree No.09400016321. 
15.Amendment to Article 54 promulgated on 11 July 2007 by Presidential Decree No.09600087981. 
16.Amendment to Article 34 promulgated on 30 December 2009 by Presidential Decree No.09800323211. 
17.Amendment to Article 54 promulgated on 24 November 2010 by Presidential Decree No. 09900317111. 
18.Amendments to Articles 31-1, 35, and 53 promulgated on 1 July 2015 by Presidential Decree No. 10400077091. 
19.Article 44 deleted, Articles 28-2, 30, 30-1, 31-1, 32, 34-1, 39, 39-1, 40 to 43, 51, 53, 55-1, 58 amended and promulgated on June 23, 2021 by Presidential Decree No. 11000056481.
Visitor:35  Update:2021-07-29

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