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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 5
Content:
If land having the same lot number is deemed partially meeting the criteria for reduction/exemption stipulated herein due to its use status or the use status of superficies thereon, land tax may be reduced or exempted by the proportion of land area that meets the criteria.
Visitor:2  Update:2018-04-23

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