進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Land Tax Act
Article 30
Content:
When the land title is transferred or has Dien created, the present transfer value declared shall be subject to review by the following rules:
1. If the declaration is filed in thirty days from the date the contract was entered, the assessed present value at the time the contract was entered shall be used as basis.
2. If the declaration is filed beyond thirty days after the date the contract was entered, the assessed present value at the time the declaration was received by the relevant government agency shall be used as basis.
3. For land transferred as gift causa mortis, the assessed present value at the time the legator passed away shall be used as basis.
4. For land transferred under court order, the assessed present value at the time the declarant filed action with the court shall be used as basis.
5. For land transferred under court auction, the assessed present value at the time the sale was finalized shall be used as basis; but if the auction price is lower than the assessed present value, the former shall govern; if the auction price has deducted mortgages and other debts, the auction price plus such deductions shall govern.
6. For land acquired by government ad valorem or purchased at an agreed price, the assessed present value at the time of government acquisition or purchase shall be used as basis. But if the price paid by the government is lower than the assessed present value at the time of acquisition or purchase, the former shall govern.
If the land transfer value as declared by the declarant in subparagraphs 1 ~ 4 of the preceding paragraph is lower than the assessed present value after review, the competent authority may acquire the land at the declared value or impose land value increment tax based on the assessed present value. If the land transfer value as declared by the declarant in subparagraphs 1 ~ 3 of the preceding paragraph exceeds the assessed present value after review, the declared transfer value shall be used as basis for imposing land value increment tax.
For cases of land title transfer under court order, court auction, government-approved acquisition ad valorem or government purchase under agreement that occurred before January 17, 1997 on which the amendment to this article takes effect, but the tax on which has not been levied as is or determined by the time this amended article is promulgated and takes effect, the provisions under subparagraphs 4 and 6 of Paragraph 1 and Paragraph 2 hereof shall apply in the review of declared transfer value.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂