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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 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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