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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 13
Content:
"An owner, using his or her own residence and land, enters into a joint construction and allocation project with a business entity and sells his or her share" as used in Article 5, subparagraph 10 of the Act, includes the circumstance in which an owner transfers title to land to a business entity and the owner then sells a share of the building and associated land that the owner obtains in exchange for the transfer of the land title.
Visitor:1  Update:2018-04-19

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