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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 27
Land subject to agricultural land tax should undergo adjustment of land category and/or grade if its yield changes due to change of traffic condition, irrigation system, soil condition, soil conservation, or nature; the relevant measure shall be prescribed by the central land administration.

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