Document Number

Document Internet Visit Counseling Team 4-315 (22 March 2004)

Journal

Where real estate is exchanged, the transfer value of the relevant real estate shall be based on the actual transaction value indicated in the exchange contract, and where it cannot be confirmed as the actual transaction value, the transfer value of the relevant real estate shall be determined by the amount calculated according to the

Congress RESALS

E In the case of E-Question, the relevant tax laws and regulations and the interpellation questions (No. 46014-10263, Oct. 4, 2001) shall be referred to.

Related statutes

Article 88 (Definition of Transfer)