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Enforcement Rules of the Land Tax Act.

Country/Territory
Taiwan Province of China
Document type
Regulation
Date
1979 (2014)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Land valuation Tax/levy Offences/penalties
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

These Enforcement Rules, consisting of 63 Articles divided into 5 Chapers, are enacted pursuant to the provisions of Article 58 of the Land Tax Act. The Enforcement Rules provides for the land value tax (Chapter 2), the agricultural land tax (Chapter 3) and land value increment tax (Chapter 4).

Full text
Chinese
Website
www.dot.gov.tw

References - Legislation

Implements

Land Tax Act(2015).

Legislation | Taiwan Province of China | 1977 (2015)

Keyword: Land tenure, Land valuation, Tax/levy

Source: FAO, FAOLEX