skip to main content

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
Article 36
Content:
The “original value of land sold” depicted in Paragraph 1 of the foregoing article shall be the land value used to assess the applicable land value increment tax for that transfer. The “value of the reacquired land” depicted in Paragraph 1 of the foregoing article shall be based on the land value used to assess the applicable land value increment tax for that transfer; for land subject to deed tax, the value of the reacquired land shall be the land value used to assess the deed tax for that transfer.
 Update:2018-04-23

Back Home TOP
:::
Print
GoTop