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


Tax Related Laws & Regulations

Tax Act:
Land Tax Act
Chapter 4【Land Value Increment tax】 Article 28
Land that has been assigned a value shall be subject to land value increment tax based on the total amount of land value increment at the time of transfer of land title.
Land transferred by succession, public land sold or donated by all levels of government according to law, and private land transferred to any level of government by gift are exempted from land value increment tax.
Visitor:1  Update:2018-04-23

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