◎ Transfer the original gift couples apply occupied residential land value tax should apply only re-apply.
He is wishing all of its land grant transferred to his wife, according to the land has been occupied residential land value tax rate of core classes, I do not know whether to continue to apply after the transfer?
Taxing Kaohsiung, said the former press-occupied residential land tax rates levied on land price, the transfer of a spouse and the mutual gift, the land owners already changed, if the new owners need to apply, should according to the land tax Article 41 to apply.
To Chen, for example, if the transfer of land grant Anson Queen Mother, Mrs. Chen wish to continue to apply the tax rate levied on residential land occupied land tax, land tax levy must be received 40 days before (that is, before 22 September each year) presented to the Department apply, applicable when the year before, a late application from the time of approval of the application.
