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Selling House and Land without a Profit Still has to File Tax to The National Taxation Bureau.

The new Individual House and Land Transactions Income Tax has implemented for four years since January 1, 2016. However, many people still think that without a profit doesn't have to file tax until they receive a fine from the National Taxation Bureau.


The National Taxation Bureau of Kaohsiung of MOF stated that Article 14-5 of the Income Tax Law stipulates that the case of real estate transactions has to file tax for the integrated housing and land taxation. Regardless of whether the transaction is profitable, people must complete the transfer of property ownership on the second day within 30 days from the date, and fill in the declaration form by themselves with a copy of the contract, relevant documents and the payment receipt.


The Bureau explained adding that the determination of the registration date of the completion of ownership transfer of real estate shall base on the registration date of the land administration office in principle. But there are the following exceptions to which special attention. 1. The real estate is subject to court enforcement, the date on which the bidder receives the right transfer certificate shall prevail. 2. The real estate cannot register for the ownership, the date on which the buyer and the seller conclude the sales contract shall prevail. 3. The method of real estate obtained by the establishment of superficies has the right to use the house shall prevail on the day when the right transferred.


If people have any questions, they can inquire at the nearest branch of the National Taxation Bureaus or call the free service hotline 0800-000-321.


Contact: Mrs. Shi, the officer of the Second Legal Affair Division

TEL: 07-7256600 ext.8706

Issued:National Taxation Bureau of Kaohsiung Release date:2020-03-16 Last updated:2020-03-16