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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 41
For land to which special tax rates apply pursuant to Article 17 and Article 18 herein, the landowner shall apply for the application of a special tax rate at least forty days before the collection starting date each year; applications made past the aforesaid deadline will have a special rate applied starting the following year. For land that has been approved for application of a special rate, no application is required for subsequent years provided the use of land stays unchanged.
Landowners shall report to the competent tax authority immediately when the condition for the application of a special tax rate ceases to exist.

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