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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
Chapter 6【Penal Provisions】 Article 53
A delay penalty shall be imposed on legal taxpayers or designated taxpayers who fail to pay their land tax before the deadline as stated in the payment notice. If a draft is accepted for tax payment, the cashing date of the draft shall be deemed the payment date.
The monetary substitution for agricultural land tax owed and amount to be paid or refunded for purchase of agricultural products shall be calculated according to government-approved standards prevailing at the time of payment or purchase.

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