\"Alcohol\" as referred to in this Act shall mean beverages having an alcohol content by volume of more than 0.5 percent, and non-denatured ethyl alcohol and other ethyl products that can be used for the production or preparation of the above-mentioned beverages. Alcohol products are categorized as follows:(1) beer;(2)fruit-brewed spirits (wine and other fruit-brewed spirits;(3)grain-brewed alcohol;(4) other brewed spirits;(5) distilled spirits(brandy, whisky, white wine and other distilled wine);(6) reprocessed alcoholic beverages; (7)rice wine; (8) cooking wine; (9) alcohol (edible and inedible alcohol); and (10) other alcoholic beverages.
The Third Credit Cooperative of Tainan:(+886)6-228-9136 ext. 301-308 (during business hours)
Voicemail services (+886)6-228-9136 ext. 221-222 (non-business hours).
The deadline for application for the land value tax at a special privileged rate is September 22nd in the current calendar year, and this will be postponed to the next day if the 22nd is a holiday. Applications submitted after the deadline will become effective starting from the following calendar year.
2.The land is free of any lease and is not being operated commercially.
3.The ground building is owned by the landowner, his/her spouse or lineal relatives.
4.The land is no more than 300 square meters (90.75 pings) within an urban area or no more than 700 square meters (211.75 pings) within a non-urban area.
5.The landowner, his/her spouse and children under 20 supported by him/her are the only people registered under one household.