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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 2
Content:
For transactions of immovable property involving sale, creation of Dien, exchange, bestowal, partition, or acquisition of ownership by virtue of possession, the taxpayer shall report the transaction and pay deed tax. However if the land is located in an area where land value increment tax is assessed, the deed tax shall be exempted.
Visitor:3  Update:2018-04-23

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