Tax Related Laws & Regulations

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2024/10/11

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

The Enforcement Rules of the Estate and Gift Tax Act
Article　30

Content：

For prepaid rentals, the leasehold value shall be the rental amount for the remaining lease period derived from proportionately assigning the pre-paid amount to the duration of the lease. Where a deposit was paid, the amount of the deposit shall be used for leasehold valuation.

Update：2018-04-23

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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