Deed Tax Act Article 9
The value of a deed for acquisitions through possession shall be appraised by the person who legally acquires ownership of the real estate through possession and who shall establish a deed based on the value, file tax return, and pay the deed tax.
中文原文 契稅條例第9條
占有契稅，應由占有不動產依法取得所有權之人估價立契，申報納稅。