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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 55-1
Content:
If a non-profit juristic person (“NPJP”) that receives donation of land as described in Article 28-1 herein has any of the following situations, land value increment tax shall be made due retroactively and a fine equal to two times the land value increment tax payable shall be imposed:
1. The NPJP failed to use the land according to the designated purpose of donation; 
2. The NPJP acted in violation of the purpose of its establishment;
3. Income generated from the land was not spent entirely on the established enterprise; or
4.The donor received interest from the donated land in any manner as discovered by the tax authority or reported by others.
 Update:2018-04-23

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