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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 8
Content:
In the case that a house is burned, collapsed, or demolished to the degree that it becomes uninhabitable, the taxpayer should report the fact to the local competent tax authority, and after the fact has been confirmed, receive the status of tax exemption until the house is reconstructed.
 Update:2024-03-01

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