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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Income Tax Act
Article 14-5
Content:
An Individual who has income or losses derived from transactions of house and land provided in the preceding Article, regardless of the taxable amount, shall fill out and file to the tax collection authority-in-charge the tax return within 30 days from the day following the day on which the ownership transfer registration of house and land is completed , or the transaction day of the right to use a house by creation of superficies provided in Paragraph 2 of Article 4-4, attached with a photocopy of the contract and other relevant documents; the tax payable, if any , the payment receipt shall be attached.
Visitor:1  Update:2018-04-19

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