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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 46
Content:
The total amount of land value increment as referred to under Article 31 of the Act, if not transferred after the original assigned land value, shall be determined according to the amount of the declared transfer value in excess of the original decreed land value upon ownership transfer or dien right establishment.
 Update:2018-04-23

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