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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 5
Content:
Taxpayers of land value increment tax shall be:
1. For land transferred with consideration or compensation, the original title owner.
2. For land transferred without consideration or compensation, the acquired title owner.
3. For land with Dien created, the Dien maker.
The term “transfer with consideration or compensation” depicted in the preceding paragraph shall mean transfer by sale, exchange, government acquisition or requisition ad valorem.
The term “transfer without consideration or compensation” shall mean transfer by succession or gift.
Visitor:2  Update:2018-04-23

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