(Taichung News) According to the Taichung City Local Tax Bureau (TCLTB), when a spouse exercises the right to distribute the remainder of the property due to divorce or the death of one party, it is the right to obtain the remainder of the property free of charge by the law. It is a claim of credit and not a recovery of the appellant's original properties. Consequently, for land ownership transfer, the land transfer's present value must be declared according to Article 49 of the Land Tax Act, and the person who obtains the land ownership shall become the taxpayer. The TCLTB reminds taxpayers that if they exercise their right to distribute the remainder of the property to obtain land. However, they should declare the current value of the land transfer, they can choose not to levy the land value increment tax. However, when the land is transferred again in the future, the current value of the land value increment tax calculated when the spouse who should have paid the difference when acquiring the land will be considered the original land price to calculate the total increase in price. A higher tax rate may be applied at that time and the tax amount will be higher. If you have any questions, please call TCLTB's toll-free number 0800-000321 or (04)2258-5000#1 for the telephone customer service center, and our staff will be glad to assist you.