Deed Tax Act Article 18
The competent tax authority, upon receiving the taxpayer's deed tax return, shall complete the examination within fifteen days, determine the amount of tax payable, and issue a notice to the taxpayer to pay within the prescribed deadline.If the tax authority finds any deficiencies or doubts regarding the documents submitted by the taxpayer, it shall notify the taxpayer to rectify or clarify within seven days of receipt.
中文原文 契稅條例第18條
主管稽徵機關收到納稅義務人契稅申報案件，應於十五日內審查完竣，查定應納稅額，發單通知納稅義務人依限繳納。
主管稽徵機關對納稅義務人所檢送表件，如認為有欠完備或有疑問時，應於收件後七日內通知納稅義務人補正或說明。
主管稽徵機關對納稅義務人所檢送表件，如認為有欠完備或有疑問時，應於收件後七日內通知納稅義務人補正或說明。