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


Tax Related Laws & Regulations

Tax Act:
Land Tax Act
Article 11
The term “vacant lot” as used in this Act refers to private land or public land not for public use that has finished roads, sewage system, power facilities, as well as running water system if available in the area, but is not yet built on and used; or such land that has been built on and used, but the construction improvement is valued less than 10% of the declared land value of the base for the construction, and determined by the municipal or county (city) government as requiring further development, alteration of existing structure, or rebuilding.

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