財政部民國109年6月17日台財稅字第10900539260號

核釋「契稅條例」第16條規定，以自有房屋交付自益信託，嗣委託人與受託人同意終止信託，委託人於辦竣塗銷信託登記前訂約出售第三人，稽徵機關得連件受理塗銷信託登記之查欠及契稅申報

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 16 of "Deed Tax Act", which stipulates rules for the following condition: the house owner has transferred the house to the self-benefit trust, then the trustor and trustee agreed to terminate the trust; if the trustor has made a contract to sell the house to a third party before the deletion of the trust, and the trustor applied to the land offices for the deletion of the trust and the registration for the house transaction at the same time, the tax collection authorities shall also accept the applications for the overdue tax inquiries and the declaration of deed tax by the trustor