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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 37
If the land value increment tax has been refunded to a landowner due to reacquisition, and the landowner transfers the reacquired land within five years from the day the transfer registration is completed for the reacquisition, said landowner shall be levied land value increment tax for subsequent transfer in addition to paying back the tax refunded; the preceding provision applies if the reacquired land is being used for purposes other than the original purpose.

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