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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 45
Content:
To apply for an interest-free refund of paid land value increment tax upon land redemption according to the proviso of Article 29 of the Act, the dien-maker of a land shall submit along with the application and the original document of proof for tax payment to the competent taxation authority.
 Update:2021-10-12

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