Deed Tax Act Article 11
Those who legally purchase government-owned properties through direct purchase or auction, as well as those who purchase real estate through court auctions, are still required to file tax return and pay deed tax.
中文原文 契稅條例第11條
依法領買或標購公產及向法院標購拍賣之不動產者，仍應申報繳納契稅。