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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:
Tax Collection Act
Article 6
Content:
Collection of taxes shall have priority over general claims by creditors.
Collection of land value increment tax, land value tax, house tax, and business tax levied on goods by the auction of a court or Administrative Enforcement Agency shall have priority over all other claims and mortgages.
With regard to land, house and goods sold at an auction or succeeded by creditor(s) upon the execution of a court or Administrative Enforcement Agency ruling, the executing court or Administrative Enforcement Agency shall, within five (5) days after the completion of said auction or succession process, notify the local competent tax collection authorities of the auction or succession price for it to assess land value increment tax, land value tax, house tax and business tax accordingly. The land value increment tax, land value tax, house tax and business tax so assessed shall be withheld by the executing court or Administrative Enforcement Agency.
 Update:2018-04-19

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