財政部民國113年6月27日台財稅字第11300568910號
配合113年1月3日修正公布「房屋稅條例」部分條文,修正「房屋稅條例」相關釋示函令,自113年7月1日生效
MINISTRY OF FINANCE Order is hereby given, for the stipulation to revise interpretive rules regarding "House Tax Act" in order to comply with the amendment on partial articles of "House Tax Act" promulgated on 3rd, January 2024 (stipulation shall become effective from 1st, July 2024)