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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 15
Content:
Upon extinction of the reasons or facts that gave eligibility for special tax rates, the land owner shall file a declaration with the competent authority within thirty (30) days. In the event of failure to file said declaration within the specified time limit, the provisions under Subparagraph 1, Paragraph 1 of Article 54 of the Act shall govern.
 Update:2018-04-23

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