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  • 2024-10-21

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Income Tax on House and Land Transactions 2.0

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Laws & Regulations
No. Title Publish time
1 The standards for recognition of a profit-seeking enterprise directly or indirectly holding more than half of the total number of shares or the total number of capital of an enterprise within or outside the Republic of China has been issued. (Issuance of Decree No. 11000633640 by the MOF on 25 January 2022) 2024-07-22
2 The announcement of "Situations of house and land that have been held for a period of no more than 5 years are transferred because of involuntary cause as stipulated in Item 4 of Subparagraph 1 of Paragraph 2 of Article 24-5 of Income Tax Act" has been issued and became effective on 1 July 2021. (Issuance of Decree No. 11004575361 by the MOF on 11 June 2021) 2023-08-23
3 The announcement of “Situations of house and land that have been held for a period of no more than five years are transferred because of a job transfer, involuntary separation from employment, or any other involuntary cause provided in Subparagraph 1-(5), Paragraph 3, Article 14-4 of the Income Tax Act” has been issued and became effective on 1 July 2021. (Issuance of Decree No. 11004575360 by the MOF on 11 June 2021) 2023-07-26
4 The amendments to Articles 8, 11 and 14 of "The Standards of Withholding Rates for Various Incomes" (About Income Tax on House and Land Transactions 2.0) 2022-07-04
5 The amendments to Partial Articles of the Income Tax Act (About Income Tax on House and Land Transactions 2.0) 2022-06-22
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