The Enforcement Rules of the Land Tax Act Article 54
The appraised current value of self-use residence as referred to under Paragraph 3, Article 34 of the Act shall be based upon the standard housing price determined by the Real Estate Price Appraisal Committee. The completion date of self-use residence construction thereunder referred to shall be the date the use license is issued by the competent construction authority or the date specified on other document of proof that can provide clear evidence of the completion of the construction and readiness for use of the building concerned.
中文原文 土地稅法施行細則第54條
本法第三十四條第三項所稱自用住宅之評定現值，以不動產評價委員會所評定之房屋標準價格為準。
所稱自用住宅建築工程完成，以建築主管機關核發使用執照之日為準，或其他可確切證明建築完成可供使用之文件認定之。
所稱自用住宅建築工程完成，以建築主管機關核發使用執照之日為準，或其他可確切證明建築完成可供使用之文件認定之。