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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Land Tax Act
Article 34-1
Content:
When a landowner applies for assessment of land value increment tax based on the tax rate for self-use residential land, he/she shall indicate the wording of “self-use residence” in the application for declaration of land transfer value and submit a photocopy of household registration record and document evidencing building improvement; if the applicant fails to indicate such information in the application, he/she may apply to make up the information with the local tax authority before the deadline for paying the land value increment tax; no such application will be accepted past the payment deadline.
For cases of land title transfer where the right holder is required to declare the present value of the land being transferred independently or the transfer declaration is not required, the tax authority should take the initiative to notify the title owner; if the land in question meets the criteria for self-use residential land, the title owner shall apply for the application of tax rate for self-use residential land in thirty days starting from the day following the receipt of such notice, and application made past the thirty-day deadline will not be accepted.
 Update:2018-04-23

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