Deed Tax Act Article 16

The taxpayer shall, within thirty days from the date of establishment of a real estate sale, setting Dien right, exchange, bestowal or donation, or partition contract, or within thirty days from the date of application for ownership by occupation in accordance with the law, complete the Deed Tax Declaration Form, a submit the standardized contract and related documents, and file the deed tax return to the local competent tax authority. However, for the first registration of ownership of a building that has not been registered, the buyer and seller shall jointly file the tax.When disputes arise in real estate transfers, the starting date for filing deed tax shall be based on the date of the court's final judgment.For purchases or acquisitions of government property, the starting date for filing deed tax shall be the date on which the government agency issues the property transfer certificate.For real estate acquired through court auctions, the starting date for filing deed tax shall be the date on which the court issues the certificate of transfer of rights.Before the completion of construction, in cases of sale, exchange, or bestowal or donation of buildings, and the recipient’s name stated on the construction license as original or subsequently changed builder, the starting date for filing of deed tax shall be thirty days after the issuance date of the license of permit issued by the competent construction authority.