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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 55
For unpaid agricultural land tax and penalty thereof as described in the foregoing article, payment in kind owed shall be paid as such; monetary substitution and penalty shall be collected based on the conversion standards prevailing at the time of payment. The amount to be paid for the purchase of agricultural products shall be determined by the approved standards prevailing at the time of purchase.

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