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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 6
Content:
Calculation of the holding period under Article 3, paragraph 3 of the Act, with respect to title over real property acquired through compulsory execution before registration is filed, shall commence from the date on which the owner obtained the title transfer document. With respect to land distributed back to a landowner as compensation in a zone expropriation process, the holding period shall commence from the date on which the landowner originally acquired the expropriated land.
Visitor:1  Update:2018-04-19

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