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財政部民國113年11月15日台財稅字第11300609900號
核釋行政法人視同政府機關免徵印花稅、房屋稅及地價稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules that non-departmental public bodies are regarded as government agencies and are exempt from stamp tax, house tax and land value tax while applying the rules regarding land value tax specified in "Stamp Tax Act", "House Tax Act" and "Land Tax Act"