Deed Tax Act Article 15
Those who are exempted from tax in accordance with the provisions of the preceding article should fill out an application form for deed tax exemption, submit the deed and related documents, and apply to the competent tax authority for a deed tax exemption certificate to be used to register the transfer of the title right.
中文原文 契稅條例第15條
依前條規定免稅者,應填具契稅免稅申請書,並檢附契約及有關證件,向主管稽徵機關聲請發給契稅免稅證明書,以憑辦理權利變更登記。