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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:
Land Tax Reduction and Exemption Regulations
Article 3
Content:
The term “private land” as used herein refers to land other than public land whose title is lawfully acquired by an individual or a juristic person. 
Provisions in the Regulations herein with respect to private land shall apply to cultivated land to which a farmer has acquired the farming right according to law, and bestowed land which the bestowee receives according to law.
Visitor:2  Update:2018-04-23

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