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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 Specifically Selected Goods and Services Tax Act
Article 5
Content:
Under any of the following circumstances, a specifically selected good under Article 2, paragraph 1, subparagraph 1 will be exempt from the specifically selected goods and services tax:
1. The owner and owner's spouse and lineal relatives of minor age, have only one unit of a building and the land associated with the unit, have completed household registration, with proof of actual residence, and during the holding period neither provide it for business use nor lease it out.
2. The owner or the owner's spouse under the preceding subparagraph purchases a unit of a building and the land associated with the unit, such that they now hold a total of two such units of buildings and land, and, within 1 year after the date on which transfer registration for the newly acquired building unit and land is completed, they sell the originally acquired building unit and land, or sell the newly acquired building unit and land because of a job transfer, involuntary separation from employment, or any other involuntary cause, and they remain, after the sale, in conformance with the requirements of the preceding subparagraph.
3. The commodity is sold to or by a government at any level.
4. Non-imposition of the land value increment tax has been approved.
5. Land designated as reserved for public facilities under the Urban Planning Act is transferred prior to expropriation.
6. A commodity obtained through inheritance or legacy is sold.
7. A unit of a building is transferred for the first time after completion of construction by the business entity.
8. The commodity is sold in a forced sale pursuant to the Compulsory Execution Act, Administrative Execution Act, or other law.
9. The commodity is the subject of a disposition pursuant to Article 76 of the Banking Act or other law, or pursuant to an order of the competent authority for the relevant industry.
10. An owner, using his or her own residence and land, demolishes and rebuilds or enters into a joint construction and allocation project with a business entity and sells his or her share.
11. A unit of a renewed building and the share of land associated with the unit, which were obtained through distribution in an urban renewal project implemented through rights transformation pursuant to the Urban Renewal Act, are sold.
12. Cases with proof of transactions not for short-term speculation were approved by the Ministry of Finance.
Subparagraph 12 of the preceding paragraph shall be applicable to the cases not currently being assessed or pending final decision at the effective date of the amendment of this Act.
 Update:2018-04-19

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