Tax Related Laws & Regulations

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2022/10/7

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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　55-1

Content：

If a non-profit juristic person (“NPJP”) that receives donation of land as described in Article 28-1 herein has any of the following situations, land value increment tax shall be made due retroactively and a fine of no more than two times the land value increment tax payable shall be imposed:

1. The NPJP failed to use the land according to the designated purpose of donation;

2. The NPJP acted in violation of the purpose of its establishment;

3. Income generated from the land was not spent entirely on the established enterprise; or

4.The donor received interest from the donated land in any manner as discovered by the tax authority or reported by others.

Update：2021-07-29

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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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