Tax Related Laws & Regulations

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2025/1/18

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Land Tax Act
Chapter 5【Tax Collection Procedure】 Article　40

Content：

August 31 of each year shall be the base date for the duty of paying land value tax; the tax shall be assessed by the competent tax authority under the municipal or county (city) government based on the landowner register and land registration change data provided by the land administration agency. The current year of land value tax shall be collected within one month starting from November 1 of each year.

Update：2021-07-29

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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