109年7月1日實價登錄新制正式上路，此次新制修法的3大重點，包括「申報義務人改為買賣雙方」、「申報登錄提前至買賣移轉登記時一併辦理」及「依申報不實情節予以輕重不同裁罰」。為了讓市民朋友快速掌握新制重點，本局一次打包6個關鍵問題，深入淺出解析實價登錄新制。
問題1：什麼時候的買賣案件開始適用
以登記收件日期在109年7月1日之前或之後，作為適用實價登錄舊制或新制規定的標準，換言之，登記收件日期在109年6月30日以前，實價登錄的申報方式、流程及適用表單依舊制規定辦理；登記收件日期在109年7月1日以後，則依新制規定辦理實價登錄。
問題2：誰要辦理實價登錄
實價登錄新制的申報責任回歸買賣雙方，故應由買賣雙方一起申報實價登錄資訊，買賣雙方也可協議由其中一人或委託他人代理送件申報。
問題3：什麼時候要辦理實價登錄
申報實價登錄的時點由買賣登記完成後30日，修正為申辦買賣登記案件時併同申報。
問題4：怎麼申報，管道有哪些
實價登錄新制目前開放2種申報管道，分別是「表單申報，紙本送件」及「紙本申報」，前者是指經由地政線上申辦系統申報並列印出申報書後簽章，併買賣登記案件申報；後者則是填具紙本申報書後簽章，併買賣登記案件申報。如採「表單申報，紙本送件」方式，地政線上申辦系統會協助檢核欄位是否漏填及申報邏輯是否有誤，能減少申報人以紙本填寫申報書後自行檢查耗費的時間！
問題5：沒併登記案申報怎麼辦
如果未併登記案申報，應儘速補申報。在接到本局限期申報通知後7日內仍未申報，將處新臺幣3萬至15萬元罰鍰，並按次裁罰至申報為止，買賣雙方一定要記得儘速申報！
問題6：申報不實會被罰嗎
申報不實將依情節輕重處以不同罰鍰，價格申報不實者，直接處以新臺幣3萬至15萬元罰鍰，並按次裁罰至改正為止；價格以外內容申報不實者，經通知有一次15日的改正機會，如未改正則處以新臺幣6千至3萬元罰鍰，並按次裁罰至改正為止，故誠實申報為上策、荷包滿滿不縮水！
實價專區換新裝 6大主題資訊齊
看完6個關鍵問題，是否感到意猶未盡？想要更深入了解實價登錄新制的內容，歡迎參考本局官方網站「實價登錄專區」，該專區收錄有「懶人包」、「申報大補帖」、「數位教室」、「法令園地」、「Q&A」及「統計資訊」等6大熱門查詢項目，包括申報書填寫說明與範例、各類表單、教學影片、實價登錄問答及相關法令規定，實價登錄資訊應有盡有！想要全面了解實價登錄新制及相關服務，快上「實價登錄專區」一探究竟。
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