Land Tax Act Article 43
After determining the annual land value tax amount payable by the taxpayer, the competent tax authority shall issue Land Value Tax bills and distribute them to the taxpayers or their designated agents. The authority shall also publicly announce the payment deadlines, penalties, payment methods, and tax calculation methods.
中文原文 土地稅法第43條
主管稽徵機關於查定納稅義務人每年應納地價稅額後，應填發地價稅稅單，分送納稅義務人或代繳義務人，並將繳納期限、罰則、繳納方式、稅額計算方法等公告週知。