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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 Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Article 12
Content:
"A unit of a building is transferred for the first time after completion of construction by a business entity," as used in Article 5, subparagraph 7 of the Act, means conformance with the circumstances of any of the following subparagraphs:
1. A business entity sells a unit of a building, which it built on its own land, and the share of land associated with the unit.
2. A business entity sells a unit of a building and the share of land associated with the unit that has been allocated to the business entity in a joint construction and allocation project with another party.
3. A business entity sells a unit of a building that it built in partnership with the landowner and the share of land associated with the unit and concurrently sold with the unit.
4. A business entity, in a joint construction and allocation project with another business entity, sells a unit of a building and the share of land associated with the unit that have been repurchased as stipulated under a repurchase agreement.
5. A business entity sells a unit of a building and the share of land associated with the unit that have been returned from a previous sale.
 Update:2018-04-19

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