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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 32
The original decreed land value and previous transfer value for determination of the land value increment tax as stipulated in Article 31 shall be adjusted by the consumer price index announced by the government, if any, in the calculation of total amount of land value increment.

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