◎ Application repurchase own residential land to return the land value-added tax, shall be within the 2 year period do Jun repurchase residential household registration in order to meet the requirements of residential land for their own use.
Taichung City Government Local Taxation Bureau, said: alleged occupied residential land means land owners or their spouse, relatives in the local household registration office finish, and no rental or business use of the land for residential.
Description council, after the sale of the land owner-occupied residential land, from the date of registration of the transfer is completed within 2 years Repurchase occupied residential land, as long as the newly purchased land price than the original sale of land to pay the land premium by deducting the value-added tax, can be sold to the taxing authority for their land has been satisfied within the VAT refund on the shortfall of newly purchased land premium payment; land owner after the first purchase of land, from the date of completion of the transfer of the registration of 2 During the year, before a sale of land who likewise.
Bureau reminded the public, after the sale of the land owner-occupied residential land, although from the date of completion of the transfer of the registration of 2 years repurchase of residential land, still have to do Jun repurchase residential population register within the period of 2 years, in line occupied dwellings elements of land, residential land for personal use only rebuy refund applicable to the land value increment tax.
