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Announcement of State Administration of Taxation on Determining the Time of Purchasing the Property in case of an Individual Transferring the Property with Entitlement to Preferential Tax Policies

Document No.: Announcement No.8, 2017 of the State Administration of Taxation

Taxes:Tax Incentives

Date of Promulgation:2017-04-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2017-03-17


Recently, certain areas have raised issues arising from the case in which an individual fails to timely obtain the property ownership certificate due to dispute over property right or such and applies to the court or arbitration institution for ruling. The question is whether or not the time when such an individual obtains the ruling on property ownership certificate from the court or from the arbitration commission could be confirmed as the time when such an individual obtains the property ownership certificate.


In response to the above question, the determination of time of purchasing a property for an individual transferring the property with entitlement to preferential tax policies are hereby notified as follows:


Where an individual is going to transfer his or her property but fails to obtain the property ownership certificate (including the property ownership certificate, the same below) in due course due to certain reasons, such as the dispute over the property ownership, and a legal instrument issued by a people's court or an arbitration committee confirms the fact that the property concerned was purchased by such individual, the date when the said legal instrument goes into effect shall be deemed as the date indicated on the property ownership certificate, and whether the taxpayer is eligible to enjoy preferential tax policies shall be judged according to the said date.


The Announcement shall take effect as of April 1, 2017.


For taxes which have not been handled before the implementation of this Announcement, the Announcement shall apply.


The Announcement is hereby notified as above.

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