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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 2
Content:
For transactions of immovable property involving sale, creation of Dien, exchange, bestowal, partition, or acquisition of ownership by virtue of possession, the taxpayer shall report the transaction and pay deed tax. However if the land is located in an area where land value increment tax is assessed, the deed tax shall be exempted.
Visitor:3  Update:2018-04-23

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