Deed Tax Act Article 14

Exemptions from deed tax are granted under the following circumstances:1. Real estate acquired for public use by government agencies at all levels, local autonomous bodies, and public schools. However, this exemption does not apply if the property is used for commercial purposes.2. Real estate acquired for operational use by government-operated postal services.3. Government exchanges public real estate for official needs, or exchanges real estate to obtain ownership due to land rezoning.4. Changes in the name of the builder before the completion of construction of a building. However, this exemption does not apply if the tax is required to be filed and paid according to Paragraph 2, Article 12.5. Changes in the name of the builder before the completion of construction of a building, where the ongoing construction project is transferred to another party to continue construction of the unfinished portion, resulting in a change of the builder's name to the transferee, who obtains the license of permit under the transferee's name as the builder.