The Enforcement Rules of the Land Tax Act Article 20
In accordance with Article 40 of the Act, the land owner or dien right holder indicated on the land registry on the base date of land value tax payment for the year shall be the taxpayer.
中文原文 土地稅法施行細則第20條
各年地價稅以本法第四十條規定納稅義務基準日土地登記簿所載之所有權人或典權人為納稅義務人。