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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:
The Act Governing Local Tax Regulations
Article 2
Content:
The term “local tax” depicted herein refers to the following types of tax:
1. Municipal and county (city) tax as well as provisional tax referred to in the Act Governing the Allocation of Government Revenues and Expenditures;
2. Special municipal and county (city) tax, provisional tax, and added tax referred to in the Local System Act; and
3. Provisional hsiang (township or city) tax referred to in the Local System Act.
 Update:2018-04-19

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