One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

One-Stop Window for processing Land and Constructional improvements Sales at Taipei City Land Office and Taipei City Revenue Service– Statistical Table

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.

Link(Chinese)

02 Application Process

Tax Payment Check
Receipt of Application
Calculation and Collection of the Prescribed Fee
Examination
Registration
Issuance of Certificate

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
Taipei City Revenue Services and the Branches

• 621615361241.pdf

01 Process Flow

Tax Payment Check > Receipt of Application > Calculation and Collection of the Prescribed Fee > Examination > Registration > Issuance of Certificate

02 Process Descriptions

Tax Payment Check:

The applicant or the applicant’s representative files a tax declaration via the Local Tax Online Declaration System, prints out the forms for payment of land value increment tax, deed tax, and stamp duty, and after paying the taxes, takes the tax payment receipts and the Land Value Increment Declaration Form stamped with the seals of the obligor and obligee, the Deed Tax Declaration Form stamped with the seal of the obligee, and the original of the Contract for the Sale and Transfer of Ownership of Land and Constructional Improvement to the revenue service desk of any district land office in Taipei to complete the tax process.

Receipt of Application:

The applicant delivers the documents to the full-function counter.

Calculation and Collection of the Prescribed Fee:

For land, one thousandth of the declared value; for buildings, one thousandth of the value as approved by the revenue service for the payment of deed tax.

Examination:

Applications are examined by the land office, which will notify the applicant of any deficiency that may be corrected, and the applicant may make correction or supplementation one time.

Registration:

Registration will be carried out by the land office upon completing the examination and finding no deficiency.

Issuance of Certificate:

The land office will issue a certificate upon completion of registration.

03 Processing Flowchart

04 Time Limit for Processing

The whole process for registering a simple sale shall be completed in two working days.
The whole process for registering a sale and creation of a mortgage shall be completed in three working days.

Taipei City Revenue Service: Inquiry of Land Value Increment Tax Declaration Status.

01 Service Concept

These operational directions are for a simple sale ,or a sale that also involves the creation of a mortgage which satisfies the specific provisions by applying the service concept of " a one-stop window for whole-process service" to integrate service across agencies through the establishment of revenue service counters in all of Taipei's land offices, so as to integrate land administration and revenue agencies and provide cross-agency, cross-district one-stop window integrated service from October 1, 2013.

02 Our Service

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 ,and file a tax declaration via the Local Tax Online Declaration System. 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.

An application for cross-office registration may be made in accordance with the Implementation Rules for Cross-Office Registry among Land Offices under Department of Land Administration, Taipei City Government.(Chinese)

03 Efficiency

The whole process for registering a simple sale shall be completed in two working days. The whole process for registering a sale and creation of a mortgage shall be completed in three working days. Other sales which not satisfy one-stop window service provisions shall be processed in accordance with ordinary application procedures.

Revenue service desks set up in every district land office in Taipei shall accept and process land and building tax payment matters for the whole area of Taipei. The full-function counters of Taipei's district land offices shall accept and process all applications for the registration of the sale of land and buildings within Taipei.

04 Office Hours

Monday to Friday (excluding national holidays and weekends), from 8:30 AM to 5:00 PM.

05 Offices

Taipei City Songshan Land Office: 1-2F, No. 2, Aly. 11, Ln. 391, Zhuangjing Rd., Xinyi District, Taipei City 11050, Taiwan (R.O.C.)>
Taipei City Jiancheng Land Office: 7-9F, No. 120, Sec. 3, Heping West Rd., Wanhua District, Taipei City 10855 ,Taiwan (R.O.C.)
Taipei City Guting Land Office: 2-4 F., No.47-12, Wanlong St., Wenshan District, Taipei City 11675, Taiwan (R.O.C.)
Taipei City Shilin Land Office: 5-7F., No. 439, Zhongzheng Rd., Shilin District, Taipei City 11163, Taiwan（R.O.C.）
Taipei City Zhongshan Land Office: No.1, Ln. 357, Songjiang Rd., Zhongshan District, Taipei City 10482, Taiwan (R.O.C.)
Taipei City Daan Land Office: No. 6, Ln. 335, Sec. 4, Xinyi Rd., Daan District, Taipei City 10692, Taiwan (R.O.C.)

06 Contact Information

Taipei City Songshan Land Office: 886-2 -27230711 ext. 104
Taipei City Jiancheng Land Office: 886-2 -23062122 ext. 302
Taipei City Guting Land Office: 886-2 -29355369 ext. 115
Taipei City Shilin Land Office: 886-2 -28812483 ext. 104
Taipei City Zhongshan Land Office: 886-2 -25022881 ext. 106
Taipei City Daan Land Office: 886-2 -27548900 ext. 105
Taipei City Revenue Service: 886-2 -23949211 ext. 273, 283