The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 10

When selling a newly acquired building unit and its associated land because of "involuntary separation from employment" or "any other involuntary cause" as set out in Article 5, subparagraph 2 of the Act, the owner shall apply to the competent tax authority for determination thereof, submitting relevant documentary evidence and explanations.The definition of "involuntary separation from employment" and "any other involuntary cause" in the preceding paragraph shall be publicly announced by the Ministry of Finance and published in a government gazette.