Annotated Republic of China Laws/Act Governing Local Tax Regulations/Article 4

Act Governing Local Tax Regulations Republic of China (Taiwan) Law Article 4 First promulgated on 2002-12-11 zh:地方稅法通則 (民國91年) Article 4https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0340108&norge=4 The Act Governing Local Tax Regulations: Article 4 2002-12-11 Laws & Regulations Database of The Republic of China Ministry of Justice (Taiwan) 2025-03-10 For the sake of conducting autonomous affairs or generating more revenues, a municipal or county (city) government may add up to thirty percent (30%) to the upper limit of the originally prescribed tax rate (or amount) for local taxes, except for stamp tax and land value increment tax. In case the original prescribed tax rate adopts a progressive schedule, rates for all tax brackets shall be increased at the same time while the number of tax brackets remains unchanged. Except in the case where the central government adjusts the upper limit of the original prescribed tax rate (amount), the adjusted tax rate (amount) as specified in the preceding paragraph may not be raised again in two years after its implementation. Promulgated amendment on 2025-01-03 zh:地方稅法通則 (民國113年立法114年公布) Article 4 {pending governmental translation} zh:中華民國法律註解/地方稅法通則/第4條