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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 45
Agricultural land tax shall be assessed by the tax authority under the municipal or county (city) government based on the taxable amount for all land owned by each landowner and collected in two periods each year in principle. The collection starts in one month after the harvest of the crops; the percentage of tax to be collected in each period may be decided by the volume of crops harvested in each period.

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