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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:
The Enforcement Rules of the Land Tax Act
Article 45
Content:
To apply for an interest-free refund of paid land value increment tax upon land redemption according to the proviso of Article 29 of the Act, the dien-maker of a land shall submit along with the application, the land registration copy with the crossing out or cancellation of the dien right records relating to the land redemption and the original document of proof for tax payment to the competent taxation authority.
The land registration copy mentioned in the preceding paragraph, if the competent tax authority may verify by computer process , no application is required by the dien-maker.
 Update:2018-04-23

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