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 39-3
Content:
For a landowner who applies for non-taxable status of land value increment tax pursuant to Paragraph 1 of the foregoing article, both the right holder and the obligor shall indicate the wording of “agricultural land” in the application for declaration of land transfer value; if the applicant fails to indicate such information in the application, he 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 beyond the payment deadline. But if law provides that the right holder may declare transfer value independently, said right holder may do so accordingly. 
If declaration of land transfer value is not required for the transfer of agricultural land, the tax authority should take the initiative to notify the right holder and obligator; if the right holder declares land transfer value independently, the tax authority should notify the obligor. If the land in question meets the criteria for exemption of land value increment tax, the right holder or obligor shall make application 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

Back Home TOP
:::
列印
置頂