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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 10
Content:
The public housing as referred to under Paragraph 2, Article 17 of the Act shall mean housing structures constructed according to the provisions under the Public Housing Act and in the following ways:
1. Constructed directly by the Government.
2. Constructed by individual citizens through government loans.
3. Constructed by the private sector with investment tax allowances.
The employee dormitories constructed by private companies or government-run enterprises as referred to under Paragraph 2, Article 17 of the Act shall mean structures built exclusively for the purpose of employee accommodation. 
 Update:2018-04-23

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