skip to main content

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 6
For the sake of economic development, promoting land utilization, and enhance social welfare, land used for national defense, government administration, public facilities, passages under balconies or hallways, academic research, education, transportation, irrigation, water supply, salt mining, religious purpose, health care, sanitation, public or private cemetery, charity or public interest enterprises, and reasonable self-use residence, as well as reconsolidated, reclaimed and ameliorated land may receive appropriate reduction or exemption; the relevant reduction and exemption criteria and procedures shall be prescribed by the Executive Yuan.

Back Home TOP