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

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Tax Related Laws & Regulations

Tax Act:
Land Tax Act
Article 36
Content:
The term "the value of the originally sold land" as referred to in the first paragraph of the preceding article shall be based on the land value assessed for the purpose of levying the land value increment tax at the time of the transfer. The term "the value of the newly purchased land" shall be based on the land value assessed for the purpose of levying the land value increment tax at the time of the transfer; for land subject to deed tax at the time of transfer, the value shall be based on the land value assessed for the purpose of levying the deed tax at the time of the transfer.
 Update:2025-05-01

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