As stipulated by the Specifically Selected Goods and Services Tax Act, the owner who sells the property and its situated base with holding period in two years has to pay the specially selected goods and services tax as required by law. Also the term, also known as the holding period, refers to the period spanning from the transfer registration completion date, before or after the induction of the act, to the sales contract signing date after the induction of the act. When an individual entrust his or hers real estate to others for financial planning, and the entrusted party is to manage, liquidate the property, and in the event that the real estate trust contract is deemed as a “self beneficiary trust”, and when the entrusted party sells the entrusted property during the valid trust relation, and the consignee continues to hold the beneficiary right, meaning the consignee has never changed the tangible ownership of the entrusted property, the calculation for the holding period, per the foresaid stipulation, is to begin from the time the consignee initially acquires said real estate and completes the transfer registration. If the holding period exceeds two years, the consignee is exempt from the levy of the specially selected goods and services tax.