Tax Bureau,Taitung County

Tax Bureau,Taitung County

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Deed Tax

Subject and scope:

For transactions involving purchases and sales, acceptance of pledge, exchange, bestowal or partition of or on immovable property, or acquisition of ownership thereof, the deed tax shall be reported and paid. However, if the land is located in an area where land value increment tax is assessed, the deed tax shall be exempted.

Taxpayer:

1.

Deed tax on a purchase and sale: to be reported and paid by the purchaser.

2.

Deed tax on the creation of a pledge : to be reported and paid by the pledgee.

3.

Deed tax on an exchange: to be reported and paid by each party to the exchange on the portion allocated to each party.

4.

Deed tax on a bestowal or a donation: to be reported and paid by the donee.

5.

Deed tax on a partition: to be reported and paid by the partitioner.

6.

Deed tax on an acquisition of ownership: to be reported and paid by the owner.

Main applicable laws and regulations:

Deed Tax Act

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Tax Bureau,Taitung County

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View with above 800*600,IE 2005 Revenue Service Office , Taitung County. All Right Reserved

No.729, Sec. 2, Jhongsing Rd., Taitung City, Taitung County , Taiwan (R.O.C.)