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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
Chapter 2【Land Value Tax】 Article 14
Content:
Land for which the land value has been assigned shall be subject to land value tax, except for cases where agricultural land tax is levied in accordance with Article 22.
 Update:2025-05-01

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