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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:
House Tax Act
Article 11
Content:
The standard values of houses shall be assessed by the real estate assessment committee based on the following items and publicly announced by respective municipal or county (city) government:
1. The category and the grade of house, determined in accordance with the types of building materials used for its construction;
2. The service life of various categories of houses and depreciation standards applicable thereto;
3. The business and traffic conditions of the locality where the house is situated, the supply and demand of houses in the locality, and registered actual purchase prices of real estate in different sections of the same locality less the land value.
The standard values of houses shall be reassessed once every three (3) years and decreased each year based on their depreciation determined by the established service life.
Visitor:4  Update:2024-03-01

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