|
Q:
|
When to declare individual income from transaction of housing lands?
|
A:
|
uch declaration shall be made with the filled declaration form and related documents to Taxation of Bureau in 30 days from the date of housing lands transaction.
|
|
Q:
|
Where to declare individual income from transaction of housing lands?
|
|
A:
|
|
1.
|
In the condition of tax payers resided in the territory of R.O.C, such payers shall make the declaration to the Taxation of Bureau in their registered domicile place or address on ARC. (Immigrants whose transaction of housing lands located in Taipei city or Kaohsiung city shall declare to the immigrant counters of National Taxation of Bureau.)
|
|
2.
|
In the condition of tax payers resided outside of the territory of R.O.C, such payers shall make the declaration to the Taxation Bureau in the place of transacted housing lands. (Immigrants whose transaction of housing lands located in Taipei city or Kaohsiung city shall declare to the immigrant counters of National Taxation of Bureau.)
|
|
|
Q:
|
What the required documents of individual income from the transaction of housing lands for declaration in Taiwan are?
|
A:
|
|
1.
|
The required document is a copy of declaration form of individual income from transaction of housing lands, which shall be signed or sealed by the tax payer. In the condition of a representative to declare, the signature or seal of such representative is required as well. The original copy of receipt of tax payment shall be submitted jointly for those who is obliged to pay their taxes after calculation.
|
|
2.
|
A photocopy of sell-out or buy-in real estate contract (Private Contract).
|
|
3.
|
Proof of necessary expenses.
|
|
Q:
|
How to fill in the “Closing Date” of individual income from transaction of housing lands in Taiwan?
|
A:
|
|
1.
|
Houses or lands: Please fill in the date of registration of transfers in ownership.
The “Closing Date” of following conditions shall be filled in otherwise:
1）
|
The said date shall be filled in the date of auctioneer holding the official certificate of transfers in ownership before the action of compulsory registration of transfers in ownership occurred.
|
2）
|
The said date shall be filled in the date of conclusion of contract, owning to the transaction of house which registration in ownership (general registration of construction) failed to proceed (such as illegal structure).
|
|
|
2.
|
Use right of house: Please fill in the date of transfers in use right of transaction.
|
|
Q:
|
How to fill in the “Procurement Date” of individual income from transaction of housing lands in Taiwan?
|
A:
|
The said date is filled in the date of transfers in ownership from the house or land basically; the date of transfers in use right is from the date of holding the use right of such house or land; the date of holding the house or land gifted from the other part of spouse is from the original date of procurement of such house or land before gifting for the first time mutually.
|
FAQ
