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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:
Deed Tax Act
Article 13
Content:
The value of a deed as referred to in Article 3 shall be assessed according to the standard price as determined by the real estate assessment committee. However, if the purchase price of the immovable property acquired under the condition as described in Article 11 herein is below the standard price, the value of the deed may be assessed according to that purchase price.
The organization of the real estate assessment committee shall be set forth by the Ministry of Finance.
Visitor:1  Update:2018-04-23

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