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法律與法規命令

Regulations Governing the Organization of the Real Estate Assessment Committee
1. Promulgated by the Ministry of Finance on November 5, 1946.
2. Amended and promulgated by Decree No. 03365 issued by the Ministry of Finance on June 11, 1956.
3. Amended and promulgated by Decree No. 01851 issued by the Ministry of Finance on February 9, 1968.
4. Amendment to Article 3 promulgated by Decree No. 37719 issued by the Ministry of Finance on October 21, 1974.
5. Amendment to Article 3 promulgated by Decree No. 33455 issued by the Ministry of Finance on May 28, 1977.
6. Amendments to Article 3 and 11 promulgated by Decree No. 36982 issued by the Ministry of Finance on August 20, 1980.
7. Amendment to Article 8 promulgated by Decree No. 10270 issued by the Ministry of Finance on January 8, 1985.
8. Amendments to Article 6 and 7 promulgated by Decree No. 801242367 issued by the Ministry of Finance on April 11, 1991.
9. Amendment to Article 7 promulgated by Decree No. 881923475 issued by the Ministry of Finance on June 29, 1999.
10. Amendment to Article 10 promulgated by Decree No. 0890453051 issued by the Ministry of Finance on May 16, 2000.
11. Amendments to Article 3, 4, 7, 8, and 9 promulgated by Decree No. 10100166620 issued by the Ministry of Finance on August 22, 2012.
12. Amendment to Article 3 promulgated by Decree No. 10400053720 issued by the Ministry of Finance on April 15, 2015.
13. Amendments to Article 6 and 7, and deletion of Article 10 promulgated by Decree No. 10604607110 issued by the Ministry of Finance on July 3, 2017.
14. Full-text amendments (10 articles) promulgated by Decree No. 11104594890 issued by the Ministry of Finance on June 13, 2022.
  • Article 1
  • These Regulations are enacted pursuant to the provisions of Paragraph 2, Article 9 of the House Tax Act, and Paragraph 2, Article 13 of the Deed Tax Act.
  • Article 2
  • A real estate assessment committee (herein referred to as "this committee") shall be organized in accordance with these Regulations by the municipal or county (city) government.
  • Article 3
  • This committee shall consist of 13 to 16 members who may be contracted from the following candidates by the municipal or county (city) government:
    1. Municipality: The ex-officio members of the committee are the Director of the Department of Finance, the Director of the local tax authorities, one or two directors of construction management, one or two directors of the land office, and the section chief of the local tax authority. The municipal government shall invite two municipal councilors, one or two real estate appraisers, one professional engineer of the construction or structural engineering associations, one urban planning expert, and one or two experts of the associations of professional architects as members. The convener and the one or two deputy conveners of the committee shall be concurrently assumed by the Mayor or the Deputy Mayor assigned by the Mayor, and the Director of the Department of Finance or the Director of the local tax authority, respectively.
    2. County or city: The ex-officio members of the committee are the Mayor of the county (city), the Director of the Department of Finance, the Director of the local tax authority, one or two directors of construction management, one or two directors of the land office, and the section chief of the local tax authority. The county (city) government shall invite two county (city) councilors, one or two real estate appraisers, one professional engineer of the construction or structural engineering associations, one urban planning expert, and one or two experts of the associations of professional architects as members. The convener and the deputy convener of the committee shall be concurrently assumed by the Mayor and the Director of the local tax authority, respectively.
  • Article 4
  • This committee convenes two types of meeting: periodical meetings and temporary meetings. Periodical meetings are convened every three years, and the meeting date is determined by the convener. Temporary meetings are convened if requested by five members and approved by the convener.
    The temporary meetings under the preceding paragraph are held only if there are omissions or mistakes in the assessments resolved by periodical meetings; the promulgation, amendment, or abolition of central government regulations; or assessments affected in the event of natural disasters, incidents, or other force majeure events.
  • Article 5
  • A meeting shall not be convened without the attendance of over one half of the total members and a resolution shall not be reached without the approval of over one half of the members present.
    The members of this committee shall attend the meeting in person. However, if a member concurrently assumed by the representatives from an administrative agency is not available to attend the meeting in person, the agent assigned by the administrative agency is counted in attendance and allowed to participate in speaking and voting.
  • Article 6
  • The agenda of this committee shall include the following items:
    1. Assessments of the standard cost of houses and the grade of the section where the house is located.
    2. Assessments of the service life of various categories of houses and depreciation standards applicable thereto.
  • Article 7
  • The assessments of the standard cost of houses and the grade of the section where the house is located described in Article 6 shall be documented after the staff is sent to investigate by the local tax authorities of the municipality or county (city). These documents assessed by the meeting convened by this committee shall be publicly announced by the municipal or county (city) government.
  • Article 8
  • No members shall receive any compensation other than attendance fee, remuneration for research work, and necessary expenses for board and lodging for attending meetings.
    The attendance fee, remuneration for research work, and expenses for board and lodging described in the above paragraph as well as administrative expenses for this committee shall be included in the budgets of the municipal or county (city) tax authority.
  • Article 9
  • All the affairs shall be undertaken by officers assigned by the local tax authority of the municipal or county (city) government.
  • Article 10
  • These Regulations shall come into effect from the date of promulgation.

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