Q：
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Can houses purchased and auctioned by the court be exempted from deed tax?
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A：
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Real estate purchased and auctioned by the court must still declare and pay deed tax. If the auction price is higher than the standard price, the standard price assessed by the local real estate evaluation committee shall prevail. However, if the auction price is lower than the standard price, the deed tax may be calculated based on the actual auction price.
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Q：
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How is the taxable scope of deed tax determined?
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A：
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Anyone who buys, sells, leases, exchanges, donates, divides or obtains ownership due to possession of real estate must declare and pay deed tax, but land in areas where land value-added tax is levied is exempt from deed tax.
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Q：
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Does the elevator need to be assessed and deeded together with the house?
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A：
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The elevator equipment is fixedly attached to the house and is integrated with the house. It shall be subject to deed tax along with the house sale and purchase deed price.
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Q：
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I have applied for the deed tax declaration. How many days will it take for the review to be completed?
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A：
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When the local tax collection authority receives a taxpayer's deed tax declaration case, it should review it within 15 days (Taichung City has shortened it to 7 days) and determine the tax payable; if the form submitted by the taxpayer is incomplete or the local tax inspection If the tax collection authority believes that there is any doubt, it shall notify the taxpayer to make corrections or explanations within 7 days after receipt.
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Q：
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I bid for an auction house from the court. Do I need to declare deed tax? What documents should be attached if necessary to declare?
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A：
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When purchasing a house for auction at the court, the following documents should be attached when declaring the deed tax: a declaration form, a copy of the real estate rights transfer certificate, and a copy of the identity document of the auctioneer.
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FAQ
