Land Tax Act Article 5-1
When the ownership of land is transferred and the taxpayer fails to pay the land value increment tax within the prescribed period, the person acquiring the ownership may pay the tax on their behalf. Pursuant to Article 47 of the Equalization of Land Rights Act, when the land transfer present value is declared independently by the right holder, the land value increment tax payable shall be paid on behalf of the right holder.
中文原文 土地稅法第5-1條
土地所有權移轉，其應納之土地增值稅，納稅義務人未於規定期限內繳納者，得由取得所有權之人代為繳納。
依平均地權條例第四十七條規定由權利人單獨申報土地移轉現值者，其應納之土地增值稅，應由權利人代為繳納。
依平均地權條例第四十七條規定由權利人單獨申報土地移轉現值者，其應納之土地增值稅，應由權利人代為繳納。