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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 21
Content:
Taxable vacant lot as determined by the municipal or county (city) government shall be subject to additionally a vacant lot tax equal to 2 to 5 times the basic land value tax payable.
 Update:2018-04-23

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