WHERE SHOULD THE TAXPAYERS FILE THE INDIVIDUAL HOUSE AND LAND TRANSACTIONS INCOME TAX RETURN?

Taxpayers shall file house and land transaction income tax return to the tax collection authority within 30  days from the day following the day on which the ownership transfer registration of house and land is completed, or the transaction day of the right to use a house by creation of superficies. The jurisdictional tax collection authority  is based on first qualified basis in the following conditions in order while filing:

1. where his/her domicile is registered, or
2. where address of his/her ARC is located, or
3. where the land, house, house utilization right or presold house with its building location is located, or
4. where the ROC Central Government is located