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

2025/4/18
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Tax Related Laws & Regulations
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Tax Related Laws & Regulations

Tax Act：
The Enforcement Rules of the Land Tax Act
Article　20
Content：
In accordance with Article 40 of the Act, the land owner or dien right holder indicated on the land registry on the base date of land value tax payment for the year shall be the taxpayer.
 Update：2021-10-12
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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

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Taxation Administration,Ministry of Finance, R.O.C

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