Tax Related Laws & Regulations

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2025/6/21

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Land Tax Act
Article　29

Content：

For land with an assigned land value, the grantor of Dian rights shall prepay the land value increment tax in accordance with the provisions of this Act at the time the rights are established. However, when the grantor redeems the land, the prepaid land value increment tax shall be refunded without interest.

Update：2025-05-01

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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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