Land value increment tax should be declared when requesting the transfer of land by exercising the right to the distribution of the remainder of the property
Local Tax Bureau
(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, an...