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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 2
Content:
Terms depicted in this Act are defined as follows:
1. The term “house” means a structure attached to land and used for business, work or residential purposes.
2. The term “structure that enhances the use value of the house” means other structures appended to the house subject to house tax that adds to the use value of the house. 
Visitor:2  Update:2024-03-01

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