Tax Related Laws & Regulations

Home | Sitemap | Taxation Administration,Ministry of Finance,R.O.C | 中文

2024/4/26

Vistor:96985

:::

All

Tax Related Laws & Regulations

Tax Related Directions

:::

Tax Related Laws & Regulations

Tax Act：

Land Tax Act
Article　28-1

Content：

Land donated for the purpose of establishing social welfare enterprises or private school according to law is exempted from land value increment tax, provided the donation meets the following requirements:
1. The donee is a non-profit juristic person (“NPJP”);
2. Its articles of incorporation stipulates that upon dissolution, the remaining property of the entity will be transferred to the local government; and
3. The donor did not receive any interest in the donated land in any manner.

Update：2018-04-23

Back Home TOP

:::

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

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing

GoTop