◎ Individual 105 years after January 1 of the houses for sale made by inheritance, land, which levied income tax provisions.
(Taichung News) IRS civil tax collection in the region, said the taxpayer 105 years after January 1 transactions made by inheritance of houses, land, meet the following conditions shall belong to the premises of one non-fresh assessment range, only part of the house property exchanges have incorporated Total comprehensive income during the year belongs transaction settlement declaration tax declaration, part of the land exempt from income tax.
Housing (a) transaction, the land-based taxpayer on January 2 103 years to 104 years on December 31 during the day inherit the acquisition, and the taxpayer during the holding period and the total decedent within 2 years.
Housing (b) transactions, land lines were heir to 104 years ago on December 31 made, and the taxpayer has made in succession after 105 years on January 1.
But above inheritance of acquired housing, land if they meet the individual or his spouse or minor child has a domicile; hold and actually lived continuously for at least 6 years and no business use or rental, 4 million or less in taxable income exempt persons, according to the premises of the taxpayer Yide choose one new system of assessment, to housing, land ownership transfer complete the registration within 30 days starting the day after the date of declaration of housing, land transactions, subject to income tax.
