When an individual fails to file the tax return specified in the preceding Article, or when, without due cause, the declared transaction price is lower than the prevailing market price, the tax collection authority-in-charge may assess the transaction price, based on the prevailing market price or data obtained through investigation. When an individual fails to present the documents of evidence of the original cost, the tax collection authority-in-charge may assess the cost, based on the data obtained through investigation; without the investigative information, the tax collection authority-in-charge may assess the cost, based on the assessed value of the house and the present value of land at the time of acquisition (which shall be duly adjusted with the price index announced by the government). When an individual fails to present the expenses necessary for acquisition, improvement, and ownership transfer of the house and land, the tax collection authority-in-charge may assess the expense, based on 3% of the transaction price, and such expense shall not exceed NT$300,000.