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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 14
Content:
Deed tax is exempted in any of the following conditions:
1. Immovable properties acquired for public use by all levels of government, local autonomous agencies, and public schools, provided the properties are not used for business purpose.
2. Immovable properties acquired for business use by government-operated postal and telecommunications enterprises.
3. Immovable properties whose ownership is acquired through exchange of publicly owned immovable properties or through exchange of immovable property as a result of land consolidation to meet the needs of the government bodies.
4. A building that has the name of its builder changed prior to its completion. However this exemption shall not be applicable to the condition described in paragraph 2 of Article 12 herein. 
5. A building in construction that has the name of its builder changed for the purpose of continuing construction and that the use license of the building upon its completion is acquired in the name of the second builder.
 Update:2018-04-23

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