Procedural Rules
00 Prologue Operational Directions for the One-Stop Window Processing of Land and Building Sales by the Taipei City Land Administration and Revenue Authorities (Promulgated on September 18, 2013 and effective on October 1, 2013, Amended on January 18, 2016 and effective on February 1,2016) 01 Scope These Directions apply to sales that satisfy the following conditions: The buyer and seller apply to register a simple sale, or a sale that also involves the creation of a mortgage, under a Contract for the Sale and Transfer of Ownership of Land and Constructional Improvement. However, these Directions shall not apply to cases where the buyer or seller is a foreign national, cases deemed as gifts under the provisions of Article 5 of the Estate and Gift Tax Act, or cases of disposal that come within the provisions of Article 34-1 of the Land Act. Declarations for land value increment tax and deed tax for the case are filed online. (Application Website: Online Declarations)(Chinese) The case involves the transfer of no more than three items of land and buildings in total. The case applicants consist of no more than one obligee and one obligor. 02 Application Process Tax Payment Check One-Stop Window for processing Land and Building Sales” for details of above processes. 03 Application Form Downloads Related Application Form: Links 04 Departments District Land Offices in Taipei City
Receipt of Application
Calculation and Collection of the Prescribed Fee
Examination
Registration
Issuance of Certificate
Taipei City Revenue Services and the Branches
