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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 5-1
Content:
If the legal taxpayer of land value increment tax fails to pay tax due within the prescribed period upon the transfer of land title, the acquired title owner may pay the tax on his/her behalf. In cases where the right holder should declare the present value of the land being transferred independently pursuant to Article 47 of the Equalization of Land Right Act, the land value increment tax payable shall be paid by the right holder.
 Update:2018-04-23

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