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

2025/7/8
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Tax Related Laws & Regulations
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Tax Related Laws & Regulations

Tax Act：
Land Tax Act
Article　37
Content：
If a landowner receives a refund of the land value increment tax due to repurchasing land, and the repurchased land is transferred again within five years from the date of completing the transfer registration, the land value increment tax shall be levied on the total amount of the value increment for that transfer, and the originally refunded tax amount shall also be recovered. The same applies if the repurchased land is used for purposes other than those originally specified.
 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

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Taxation Administration,Ministry of Finance, R.O.C

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