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