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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 51
Content:
Land having unpaid land tax may not be registered for title transfer or creation of Dien before all taxes owed are paid off.
For land auctioned by the court, if the auction price is not sufficient to pay for its land value increment tax assessed based on the transfer value determined according to the proviso in subparagraph 5, Paragraph 1 of Article 30 herein, the auction court shall not issue the title transfer certificate before the buyer of the land has paid the land value increment tax owed.
With respect to unpaid land tax as described in the first paragraph hereof, the land transferee may pay the tax owed on behalf of the transferor or deduct the tax owed from the sale price or Dien price and pay the same to the competent tax authority; the transferee may seek recourse from the taxpayer for tax paid on his/her behalf.
 Update:2018-04-23

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