Yunlin County Government News Reference 105.1.4
In accordance with the Land Tax Article Provision 30, the taxed value will be the appraisal value on the date processing authority receives the application, if applicants filed within 30 days of the contract signing date. The term “30 days within the contract signing date” is calculated based on the contract signing date.
The Tax Administrations Department gives an example, if the taxpayer signs the transfer contract before 31/12/104 and wishes to file for land added value tax before 29/01/104, the 104th year announced land value applies.
The Tax Administrations Department points out that the present value of the land is announced on 1/1 each year and used as appraisal price reference in land transfers. The applicant must declare before 1/29/105, if the applicant wishes to apply the appraisal value from 104th year.