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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:
Deed Tax Act
Article 10
Content:
Where an immovable property is first placed under a Dien and then sold, the purchaser may offset the deed tax on a sale with the deed tax paid on the original creation of Dien, provided the Dien holder and the purchaser are the same person.
 Update:2018-04-23

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