House Tax Act Article 23
For houses that are newly constructed, reconstructed, expanded, or transferred on behalf of Dien right, the competent building authority and the registration authority shall notify the competent tax authority simultaneously on the date of approval or registration.
中文原文 房屋稅條例第23條
房屋之新建、重建、增建或典賣移轉，主管建築機關及主辦登記機關應於核准發照或登記之日，同時通知主管稽徵機關。