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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
Article 11
Content:
The term "vacant lot" as used in this Act refers to the land for construction purposes, private and public owned but not for public use, where roads, drainage and electricity facilities and tap water systems have been completed, and in areas with running water available, but have not yet been used for construction in accordance with the law; or although used for construction, the value of the construction improvements is less than 10% of the declared land value of the occupied base, and has been designated by the municipal or county (city) government that require additional construction, renovation, or reconstruction.
 Update:2025-05-01

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